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of <h1>Vignan Educational Foundation Notified Under Section 10(23C)(vi) of Income-tax Act for 1999-2002; Strict Compliance Required</h1> The Central Government has notified the Vignan Educational Foundation, Bangalore under section 10(23C)(vi) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification requires the foundation to apply its income solely to its established objectives, restricts investment of funds to specified forms, mandates that business income must be incidental and separately accounted for, requires regular income tax filings, and stipulates that upon dissolution, surplus assets must be transferred to a similar charitable organization.
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