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    <title>The Central Government notifies the &quot;the Indira Gandhi National Centre for the Arts, Janpath, New Delhi &quot; for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961</title>
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      <description>Notification designates the Indira Gandhi National Centre for the Arts for clause (23C)(iv) of section 10 for assessment years 2004-2005 to 2006-2007, subject to conditions: exclusive application or accumulation of income for institutional objects; permitted modes of investment akin to charitable bodies; business income only if incidental with separate accounts; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a similar charitable organisation.</description>
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