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<h1>'Little Sisters of the Poor, Calcutta' Gains Tax Exemption Under Section 10(23C)(iv) for 1999-2002 Assessment Years</h1> The Central Government has notified 'Little Sisters of the Poor, Calcutta' under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification requires that the entity apply its income exclusively to its established objectives and restricts investment of funds to specified forms outlined in section 11(5), excluding voluntary contributions maintained as jewellery or furniture. Additionally, the notification does not cover income from business profits unless the business supports the entity's objectives and maintains separate accounts.