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of <h1>South Point School in Calcutta notified under Section 10(23C)(vi) of Income-tax Act for specific assessment years.</h1> The Central Government notifies South Point School in Calcutta under section 10(23C)(vi) of the Income-tax Act, 1961, for assessment years 1999-2000 to 2001-2002. The notification requires the school to apply its income solely for its established objectives, restricts investment of funds to specified forms, and mandates that business income must be incidental to its objectives with separate accounts maintained. The school must file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable organization. Investments must be converted to specified modes by March 31, 2001, per their undertaking.
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