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of <h1>Gurudev Siddha Peeth Gains Tax Exemption for 1999-2002 Under Section 10(23C)(iv) with Specific Conditions</h1> The Central Government has notified 'Gurudev Siddha Peeth, Ganeshpuri, Distt. Thane, Maharashtra' under Section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification imposes conditions: the entity must apply or accumulate its income solely for its established objectives; funds must be invested according to specified modes; business income is exempt only if incidental to its objectives with separate accounts; regular income tax returns must be filed; and upon dissolution, surplus assets should be transferred to a similar charitable organization.
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