Notifies the Belle Vue Clinic, Calcutta u/s 10(23C)(via) - 475 - Income Tax

Tax exemption under section 10(23C)(via): Belle Vue Clinic notified subject to application, investment, business and dissolution conditions.

Notification grants tax exemption under section 10(23C)(via) to Belle Vue Clinic, Calcutta, subject to conditions: apply or accumulate income wholly and exclusively to its objects; limit investments to forms permitted by the Income-tax Act (with narrow exception for certain voluntary tangible contributions); exclude business profits unless incidental and separately accounted; file returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.