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of <h1>Dr. Vidhya Sagar Kaushalya Devi Memorial Health Centre notified under Income-tax Act, section 10(23C)(via) for specific years.</h1> The Central Government has notified the Dr. Vidhya Sagar Kaushalya Devi Memorial Health Centre in New Delhi under section 10(23C)(via) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification stipulates that the health centre must apply its income exclusively for its established objectives, invest funds according to specified regulations, maintain separate accounts for business activities, file regular income tax returns, and ensure that any surplus upon dissolution is transferred to a similar charitable organization.
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