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<h1>Tax exemption notification under section 10(23C)(iv) grants charitable recognition subject to compliance and operational conditions.</h1> Notification recognizes the Council for Social Development under section 10(23C)(iv) for assessment years 1998-99 and 1999-2000 subject to conditions: apply or accumulate income exclusively to its objects; limit investments to modes specified in section 11(5) except certain voluntary contributions in kind; business income excluded unless incidental and separately accounted; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.