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of <h1>Central Government Notifies Voluntary Health Association of India Under Section 10(23C)(iv) of Income-tax Act for Specific Years</h1> The Central Government has notified the 'Voluntary Health Association of India, New Delhi' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, applicable for the assessment years 1998-1999 to 2000-2001. The conditions include that the association must apply its income solely to its objectives, invest funds only in specified forms, and maintain separate accounts for any incidental business activities. The association is required to file regular income returns, and in the event of dissolution, any surplus assets must be transferred to a charitable organization with similar objectives.
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