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<h1>Gyan Bharati, Calcutta approved under Section 10(23C)(vi) for tax exemption from 1999-2002, subject to compliance.</h1> The Central Board of Direct Taxes has approved an organization, referred to as 'Gyan Bharati, Calcutta,' under section 10(23C)(vi) of the Income-tax Act, 1961. This approval applies to the assessment years 1999-2000 to 2001-2002. The approval is contingent upon the organization complying with the provisions of sub-clause (vi) of clause (23C) of section 10 of the Income-tax Act, 1961, as well as rule 2CA of the Income-tax Rules, 1962.