Institution notification under section 47(ix) grants conditional tax-notified status, subject to compliance with section 13(1)(c). Notification under section 47(ix) designates Indira Gandhi National Centre for the Arts, New Delhi, as a notified entity for the provision, subject to the condition that the provisions of section 13(1)(c) are not infringed and there is no change in the aims and objects or in the Rules and Regulations, thereby conferring conditional tax-notified status contingent on compliance with charitable-purpose limitations and stability of constitutive instruments.