Tax exemption recognition: notification grants charity status subject to exclusive application of income, permitted investments, and compliance obligations. Notification designates The Bharat Scouts & Guides, New Delhi as qualifying under clause (23C)(iv) of section 10 of the Income-tax Act for the stated assessment years, conditioned on applying income solely to its objects, restricting investments to modes permitted by the Act, treating business income as exempt only if incidental with separate accounts, filing regular income-tax returns, and transferring surplus and assets on dissolution to a like-minded charitable organisation.