Tax exemption under section 10(23C)(iv) notified for Netaji Research Bureau, subject to compliance, investment limits and reporting. Tax exemption under clause (23C)(iv) of section 10 is accorded to Netaji Research Bureau, Kolkata for the assessment years specified, subject to conditions requiring exclusive application or accumulation of income for its objects, restricted modes of investment as permitted by law, exclusion of business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets to a charitable organisation with similar objectives on dissolution.