Tax exemption recognition under clause 23C(iv) granted to rural cultural centre subject to compliance and asset transfer conditions Notification designates India International Rural Cultural Centre, New Delhi under clause (23C)(iv) of section 10 of the Income-tax Act for assessment years 2002-03 to 2004-05, subject to conditions: application of income wholly to objects; investment restrictions to forms in section 11(5) except certain voluntary contributions; exclusion of business income unless incidental and separately accounted; regular filing of returns; and transfer of surplus and assets on dissolution to a similar charitable organisation.