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of <h1>Catholic Institute of Carmelite Sisters Notified Under Section 10(23C)(vi) for Tax Exemption, Must Adhere to Specific Conditions.</h1> The Central Government has notified the Catholic Institute of Carmelite Sisters, Jalandhar, under section 10(23C)(vi) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification stipulates that the institute must apply its income solely to its established objectives, invest funds according to specified modes, and maintain separate accounts for any incidental business activities. It must also file regular income tax returns and, upon dissolution, transfer any surplus and assets to a similar charitable organization.
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