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    <title>Notifies the India International Rural Cultural Centre, New Delhi u/s 10(23C)(iv)</title>
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    <description>The India International Rural Cultural Centre is notified for tax exemption subject to conditions: it must apply or accumulate income wholly and exclusively to its objects; it may invest only in modes prescribed for application of charitable funds except for voluntary contributions retained as jewellery, furniture, etc.; and the exemption does not cover business income unless the business is incidental and separate books of account are maintained.</description>
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