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of <h1>Modern Vidya Niketan Society notified under Section 10(23C)(vi) for specific assessment years; must follow strict income use rules.</h1> The Central Government has notified the Modern Vidya Niketan Society, Faridabad, under section 10(23C)(vi) of the Income-tax Act, 1961, for assessment years 1999-2000 to 2001-2002. The society must apply its income solely for its established objectives, invest funds only in specified modes, and maintain separate accounts for any business activities incidental to its objectives. It is required to file regular income tax returns and, upon dissolution, transfer any surplus and assets to a charitable organization with similar goals. This notification excludes profits and gains from non-incidental business activities.
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