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<h1>Goyal Trust Notified Under Section 10(23C)(via) for 1999-2002; Must Comply with Rule 2CA and File Returns</h1> The Central Government has notified Goyal Trust, Madurai under sub-clause (via) of clause (23C) of section 10 of the Income-tax Act, 1961, for assessment years 1999-2000 to 2001-2002. This notification requires the trust to comply with the provisions of the specified sub-clause and rule 2CA of the Income-tax Rules, 1962. Additionally, the trust is obligated to regularly file its income tax returns in accordance with the Income-tax Act, 1961.