Tax exemption under section 10(23C)(v) granted subject to income application, permitted investments, business and filing requirements. Notification under section 10(23C)(v) recognizes Nathdwara Temple Board as eligible for tax exemption for assessment years 2005-06 to 2007-08 subject to conditions: apply income wholly to its objects or accumulate for them; restrict investments to modes specified in Section 11(5) (except certain voluntary contributions); treat business income as taxable unless incidental and separately accounted; file returns regularly; and on dissolution transfer surplus and assets to an organisation with similar objectives.