Tax exemption recognition for a cultural centre subject to income application, permitted investments, business limits, return filing and asset transfer. The Central Government notifies the West Zone Cultural Centre, Udaipur, Rajasthan, under clause (23C)(iv) of section 10 for assessment years 1998-99 to 2000-2001 subject to conditions: apply income wholly to objects; restrict investments to forms in section 11(5) (except specified voluntary contributions); exclude business income unless incidental with separate books; file returns regularly; and on dissolution transfer surplus and assets to a charitable body with similar objectives.