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of <h1>Sterlite Foundation Gains Tax Exemption for 1997-2000 Under Section 10(23C)(iv), Must Meet Specific Conditions for Compliance.</h1> The Central Government has notified the 'Sterlite Foundation, Worli, Mumbai' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for the assessment years 1997-98 to 1999-2000. This notification is subject to conditions, including that the foundation must apply its income solely to its established objectives, invest its funds only in specified forms, maintain separate accounts for any incidental business, and file regular income tax returns. Upon dissolution, any surplus and assets must be transferred to a similar charitable organization.
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