Tax exemption under 10(23C)(via) requires compliance with the sub-clause, rule 2CA, and regular return filing. Notification notifies the Deepak Gupta Memorial Foundation under 10(23C)(via) for specified assessment years, provided the Foundation conforms to the sub-clause and complies with rule 2CA of the Income-tax Rules, 1962, and regularly files its return of income in accordance with the Income-tax Act, 1961.