Notification under section 10(23C)(iv): West Zone Cultural Centre granted tax-exempt status for specified assessment years. Central Government notification S.O.196 dated 10-10-1988 notifies 'West Zone Cultural Centre, Udaipur, Rajasthan' under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, thereby applying the provision's statutory status to the specified assessment years by exercise of powers vested in the Central Government.