Tax exemption under section 10(23C)(via) granted to health centre subject to application, investment and reporting conditions. Notification under section 10(23C)(via) notifies Dr. Vidhya Sagar Kaushalya Devi Memorial Health Centre, New Delhi for assessment years 1999-2000 to 2001-2002 subject to conditions: apply income wholly to objects; invest funds only in modes specified in section 11(5) (excluding certain tangible voluntary contributions); exclude business income unless incidental with separate books; regularly file returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 10(23C)(via) granted to health centre subject to application, investment and reporting conditions.
Notification under section 10(23C)(via) notifies Dr. Vidhya Sagar Kaushalya Devi Memorial Health Centre, New Delhi for assessment years 1999-2000 to 2001-2002 subject to conditions: apply income wholly to objects; invest funds only in modes specified in section 11(5) (excluding certain tangible voluntary contributions); exclude business income unless incidental with separate books; regularly file returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.
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