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of <h1>Vivekananda Nidhi, Kolkata notified under Section 10(23C)(iv) of Income-tax Act for assessment years 1998-2001.</h1> The Central Government has notified 'Vivekananda Nidhi, Kolkata' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, applicable for assessment years 1998-1999 to 2000-2001. The notification stipulates that the entity must apply its income exclusively to its established objectives, restrict investments to specified forms, and maintain separate accounts for any incidental business activities. Additionally, it must file regular income tax returns, and upon dissolution, its assets should be transferred to a charitable organization with similar objectives.
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