The Central Government notified the "Annai J.K.K. Sampoorani Ammal Charitable Trust, Ethirmedu, Komarapalyam, Tamil Nadu" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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....itable Trust, Ethirmedu, Komarapalyam, Tamil Nadu" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961 [Notification No. 81 of 2002, dt 10th April, 2002] In exercise of the powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Annai J.K.K. Sampoorani Ammal Charitabl....

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....attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business; (iv) the assessee will regularly file its return of income before the Income-tax authority in accordance with the provisions of the Income-tax Act, 1961; and (v) that in the event of dissolution, its surplus and the assets will be given to a charitable organization with sim....