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of <h1>Indian Institute of Management Lucknow notified under IT Act for specific assessment years; must adhere to income use and reporting rules.</h1> The Central Government, under section 10(23C)(iv) of the Income-tax Act, 1961, has notified the Indian Institute of Management, Lucknow, for the assessment years 1999-2000 to 2001-2002. The notification mandates that the institute must use its income solely for its established objectives, invest funds according to section 11(5), and maintain separate accounts for any incidental business income. The institute is required to file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable organization.
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