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of <h1>Central Government Notifies Arya Vaidya Sala under Section 10(23C)(iv) for Tax Exemption, Stipulates Compliance with Specific Conditions.</h1> The Central Government has notified Arya Vaidya Sala, Kottakkal, Kerala, under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 2001-2002 to 2003-2004. The notification stipulates that the entity must apply its income exclusively to its objectives, invest funds per section 11(5), maintain separate accounts for any business incidental to its objectives, file regular income tax returns, and, upon dissolution, transfer surplus assets to a similar charitable organization.
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