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Any income received by any person on behalf of Nanded Sikh Gurudwara Takhat Sachkhand Shri Hazur Abchal Nagar Sahib, Nanded exempted under Section 10 (23C)(v) for the Assessment Years 2003-04 to 2005-06

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....ib, Nanded exempted under Section 10 (23C)(v) for the Assessment Years 2003-04 to 2005-06 NOTIFICATION NO. 286/2006, DATED 11-10-2006 In exercise of the powers conferred by the sub-clause (v) of the Clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that any income received by any person on behalf of Nanded Sikh Gurudwara Takhat Sachkhand ....

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.... relevant to the assessment years mentioned above otherwise than in any one or more of the forms or mode specified in sub-section (5) of the section 11; (iii) this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the Institution and separate books of account are maintained in respect....