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The Central Government notifies the "Jagadguru Sri Sankaracharya Swamigal Srimatam Samasthanam, Kancheepuram, Tamil Nadu" for the purpose of clause (23C)(v) of section 10 of the Income-tax Act, 1961

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..... puram, Tamil Nadu" for the purpose of clause (23C)(v) of section 10 of the Income-tax Act, 1961 Notification No. 234 of 2002, dt. 4th Sept., 2002. In exercise of the powers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Jagadguru Sri Sankaracharya Swamigal Srimatam Samasthanam, Kancheepuram .....

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..... e 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 similar objectives. .....

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