Tax exemption notification: Sanjay Gandhi Memorial Trust granted conditional exemption, subject to investment, accounting and dissolution rules. Notification designates the Sanjay Gandhi Memorial Trust as eligible for the tax-exemption provision for specified assessment years, conditional on exclusive application or accumulation of income to its objects, permitted forms of investment for funds, exclusion of business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similar charitable organisation.