Tax exemption recognition for a charitable society granted subject to compliance, investment limits, and dissolution asset rules. Notification under Section 10(23C)(iv) of the Income-tax Act, 1961 recognizes the Society of Sisters of Charity of Saint B. Gapitanio and Saint V. Gerosa, Kolkata for assessment years 2001-02 to 2003-04, subject to conditions: exclusive application or accumulation of income for its objects; investments limited to modes in Section 11(5) (with specified exceptions); business income treated as taxable unless incidental and separately recorded; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a like-minded organisation.