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<h1>Educational Foundation Notified Under Section 10(23C)(vi) for Tax Exemption, Subject to Specific Conditions and Compliance</h1> The Central Government has notified an educational foundation located in Vijaywada under section 10(23C)(vi) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification is subject to conditions including: the foundation must use its income solely for its objectives, invest funds according to specified modes, not apply to business income unless incidental and separately accounted, regularly file income returns, and, upon dissolution, transfer surplus assets to a similar charitable organization.