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of <h1>Government Notifies Health Centre for Tax Exemption under Section 10(23C)(via) for 1999-2002 with Specific Conditions</h1> The Central Government, under section 10(23C)(via) of the Income-tax Act, 1961, notifies the Dr. Vidya Sagar Kaushalya Devi Memorial Health Centre in New Delhi for assessment years 1999-2000 to 2001-2002. The notification stipulates that the center must apply its income exclusively to its objectives, invest funds as specified in section 11(5), maintain separate accounts for any incidental business, file regular income tax returns, and, upon dissolution, transfer surplus assets to a similar charitable organization.
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