Tax exemption recognition for an educational religious institution subject to exclusive income application, permitted investments, and separate business accounts. The Central Government notifies Prajapita Brahma Kumaris Ishwariya Vishwa Vidyalaya for the specified assessment years subject to conditions: apply or accumulate income wholly and exclusively to institutional objects; confine investments to modes permitted for charitable trusts (except certain voluntary contributions held as jewellery or furniture); exclude business income unless incidental and maintained in separate books; file income tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.