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of <h1>Deepak Gupta Memorial Foundation notified under Section 10(23C) of Income-tax Act for 1999-2002; must comply with tax rules.</h1> The Central Government has notified the Deepak Gupta Memorial Foundation, New Delhi, under sub-clause (via) of clause (23C) of section 10 of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. This notification requires the foundation to comply with the specified provisions and rules of the Income-tax Act and Rules. The foundation is obligated to regularly file its income tax returns with the appropriate authority as per the Act's provisions.
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