Charitable recognition under income tax provision granted subject to exclusive application of income and compliance conditions. Notification grants tax recognition to the International Commission on Irrigation and Drainage, New Delhi for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments limited to forms specified in Section 11(5) (excluding certain voluntary contributions retained as jewellery, furniture etc.); business income excluded unless incidental and maintained in separate books; regular filing of income tax returns; and surplus on dissolution to be given to a charitable organisation with similar objectives.