Tax exemption notification under section 10(23C)(iv) grants charitable status to a museum subject to compliance and asset transfer conditions. Notification under section 10(23C)(iv) grants the K.D. Malaviya National Oil Museum, New Delhi notified status for assessment years 2000-2001 and 2001-2002 subject to conditions: apply or accumulate income wholly and exclusively to stated objects; restrict investments to forms permitted by the Act (except certain voluntary contributions retained as tangible items); exclude business profits unless incidental and separately accounted; file returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.