Tax exemption under Section 10(23C)(v) granted subject to income application, investment limits, and compliance obligations. Notification under Section 10(23C)(v) notifies Tirumala Tirupati Devasthanams for the assessment years 2005-2006 to 2007-2008 subject to conditions: apply income wholly to objects or accumulate in permitted forms; restrict investments to modes specified in Section 11(5) (except specified voluntary contributions); business income excluded unless incidental and separately accounted; regular filing of returns required; on dissolution surplus and assets to be given to a charitable organisation with similar objectives.