Tax exemption notification conditions require exclusive application of income, restricted investments, separate accounting for incidental business. Notification recognizes Maharashtra Gandhi Smarak Nidhi, Pune under section 10(23C)(iv) for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments restricted to forms specified in section 11(5) (voluntary contributions held as jewellery or furniture excepted); business profits excluded unless business is incidental and maintained in separate books; regular filing of income-tax returns required; and on dissolution surplus and assets must transfer to a charitable organisation with similar objectives.