Notification under section 10(23C)(iv) grants tax-exempt status to a charitable institution subject to compliance conditions. Notification under sub-clause (iv) of clause (23C) of section 10 notifies the Tibetan Homes Foundation as a charitable institution for the relevant assessment years, subject to conditions: apply or accumulate income wholly for its objects with excess accumulation beyond fifteen per cent limited to five years; restrict investments to modes specified in section 11(5) (except certain voluntary contributions in kind); exclude profits of business unless incidental and separately accounted; file returns regularly; and on dissolution transfer surplus and assets to a like charitable organisation.