Tax exemption notification: temples and charitable institutions entitled to exemption subject to exclusive application and investment conditions. Notification declares The Temples, Charitable Institutions and Funds of the Gaud Saraswat Brahmin Community of Bombay eligible under sub-clause (v) of clause (23C) of section 10 for specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively for the institution's objects; funds may be invested only in forms permitted by sub section (5) of section 11 (with limited exceptions for certain voluntary contributions held as jewellery or furniture); and business profits are excluded unless incidental and recorded in separate books.