Tax exemption under section 10(23C)(iv) granted subject to application, investment, business accounting, compliance and dissolution conditions. Notification under section 10(23C)(iv) designates National Federation of the Blind, New Delhi, as a notified institution for assessment years 2003-2004 to 2005-2006, subject to conditions requiring application of income wholly and exclusively to objects, permitted modes of investment under section 11(5) (except certain tangible voluntary contributions), 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 charitable organisation with similar objectives.