Tax exemption under section 10(23C)(iv) granted to a charitable research centre, subject to investment, accounting and dissolution conditions. Notification grants tax-exempt status to the Centre for Social Research, New Delhi for the specified assessment years subject to conditions: apply income wholly to its objects; restrict investments to modes permitted for charitable entities; limit exemption for business income to incidental business with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.