Tax exemption notification under section 10(23C)(iv) recognizes an entity subject to compliance with prescribed conditions. Notification recognizes the International Commission on Irrigation and Drainage, New Delhi under section 10(23C)(iv) for assessment years 1999-2000 to 2001-2002, subject to conditions: apply or accumulate income exclusively to its objects; restrict investments to statutory permitted modes (except certain voluntary contributions); exclude business profits unless incidental and separately accounted; and regularly file income-tax returns as required by law.