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    <title>Section 10(23C)(iv) notifies the &quot;West Zone Cultural Centre, Udaipur, (Rajasthan)&quot; for the A.Y. 2001-2002 to 2003-2004</title>
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    <description>Notification under Section 10(23C)(iv) recognizes West Zone Cultural Centre, Udaipur for the specified assessment years subject to conditions: apply income wholly and exclusively to objects; restrict investments to forms permitted by law (except certain voluntary contributions in kind); exclude business income unless incidental and separately accounted; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.</description>
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