Tax exemption under Section 10(23C)(v) granted with conditions for a religious institution's assessment years specified. Notification grants tax-exempt status under section 10(23C)(v) to The Malankara Orthodox Syrian Church, Kottayam for assessment years 2002-2003 to 2004-2005, subject to conditions: apply income solely to objects; restrict investments to permitted forms; exclude non-incidental business income unless separately accounted; file returns regularly; and on dissolution transfer surplus and assets to a like charitable organisation.