Section 10(23C)(iv) notification grants tax exempt status to a charitable trust subject to application, investment, business and filing conditions. Central Government notifies Anandashram Trust, Kanhangad under section 10(23C)(iv) for assessment years 1999-2000 to 2001-2002, subject to conditions: income must be applied or accumulated wholly and exclusively to the trust's objects; investments and deposits are limited to forms specified in section 11(5) (excluding certain voluntary contributions retained as jewellery or furniture); exemption excludes business profits unless business is incidental and separate books are maintained; and the trust must regularly file income tax returns.