Tax exemption recognition under section 10(23C)(iv): institution status granted subject to application, investment, business and filing conditions. Notification under section 10(23C)(iv) recognises the Maharana Pratap Smarak Samiti, Udaipur, for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively for its objects; restrict investments and deposits to modes specified in section 11(5) (excluding certain voluntary contributions in kind); exclude profits and gains of business unless incidental and maintained in separate books; and regularly file income-tax returns in accordance with the Income-tax Act, 1961.