Tax exemption notification limits institutional income use and investments, requires returns and asset transfer on dissolution. Notification under section 10(23C)(iv) recognizes Periyar Maniammai Institute of Science & Technology for AY 2001-2002 to 2003-2004 subject to conditions: apply or accumulate income wholly for stated objects; restrict investments to forms permitted by section 11(5) (except certain retained voluntary contributions); treat business income as outside the notification unless incidental with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.