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<h1>West Zone Cultural Centre in Udaipur granted tax exemption under Section 10(23C)(vi) for 2010-13, with specific compliance requirements.</h1> The West Zone Cultural Centre in Udaipur, Rajasthan, is notified under Section 10(23C)(vi) of the Income-tax Act, 1961, for the assessment years 2010-11 to 2012-13. The notification, issued by the Chief Commissioner of Income-tax, Udaipur, stipulates that the Centre must apply its income exclusively to its objectives, invest funds as specified in Section 11(5), maintain separate accounts for incidental business activities, and file regular income tax returns. Upon dissolution, any surplus must be transferred to a similar charitable organization. This notification applies only to income received on behalf of the Centre.