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of <h1>South Point School Calcutta Notified Under Section 10(23C)(vi) for Tax Exemption, Subject to Specific Conditions</h1> The Central Government has notified 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 is subject to conditions including that the school must apply its income exclusively to its established objectives, invest funds only in specified modes, maintain separate accounts for any incidental business income, file regular income tax returns, and ensure surplus assets are transferred to a similar charitable organization upon dissolution. Additionally, investments must be converted to specified modes by March 31, 2001, as per an undertaking dated January 20, 2001.
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