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    <title>The Central Government notified the &quot;Sanjay Gandhi Memorial Trust, New Delhi&quot; under clause (23C) (iv) of section 10 of the Income-tax Act. 1961</title>
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    <description>Central Government notifies Sanjay Gandhi Memorial Trust for exemption under clause (23C)(iv) of section 10, subject to conditions: income applied or accumulated exclusively to trust objects; investments allowed only in modes specified in Section 11(5) (excluding certain tangible voluntary contributions); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution surplus assets to be transferred to a charitable organization with similar objectives.</description>
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