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    <description>Notification under Section 10(23C)(iv) grants tax-exempt status to the Vivekananda Rock Memorial and Vivekananda Kendra for specified assessment years provided the institution applies or accumulates income exclusively for its objects, confines investments to permitted modes for charitable funds, treats business income as incidental with separate accounts, files income-tax returns regularly, and on dissolution transfers surplus and assets to a like charitable organization.</description>
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      <description>Notification under Section 10(23C)(iv) grants tax-exempt status to the Vivekananda Rock Memorial and Vivekananda Kendra for specified assessment years provided the institution applies or accumulates income exclusively for its objects, confines investments to permitted modes for charitable funds, treats business income as incidental with separate accounts, files income-tax returns regularly, and on dissolution transfers surplus and assets to a like charitable organization.</description>
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