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of <h1>National Centre for Performing Arts Notified Under Section 10(23C)(iv) for Tax Exemption with Conditions on Income Use</h1> The Central Government has notified the National Centre for the Performing Arts, Mumbai, under section 10(23C)(iv) of the Income-tax Act, 1961, for assessment years 1998-99 to 2000-2001. The notification mandates that the Centre must apply its income exclusively for its established objectives, restrict its investments to specified forms under section 11(5), and maintain separate accounts for any incidental business income. Additionally, the Centre is required to file regular income tax returns in compliance with the Income-tax Act, 1961.
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