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of <h1>India International Rural Cultural Centre Notified Under Section 10(23C)(iv) for Tax Exemption, Conditions Apply for Income Use</h1> The Central Government has notified the India International Rural Cultural Centre, New Delhi, under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification stipulates that the Centre must apply its income exclusively to its established objectives and invest its funds in specified forms or modes, excluding voluntary contributions in the form of jewelry or furniture. Additionally, the notification excludes applicability to income from business profits unless the business supports the Centre's objectives and maintains separate accounts.
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