Tax exemption recognition under section 10(23C)(iv) granted to NGO, subject to income application, investment and filing conditions. Notification under section 10(23C)(iv) recognises the Indian National Trust for Art and Cultural Heritage for assessment years 2005-06 to 2007-08, subject to conditions: apply income wholly and exclusively to its objects; restrict investments to modes permitted by section 11(5) (except certain voluntary contributions); exemption excludes 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.