Tax exemption recognition: conditional relief granted to a religious institution subject to application, investment, business and dissolution conditions. The notification conditionally recognises Shri Jain Swetamber Nakoda Parsavanath Tirth as eligible for tax exemption provided its income is applied wholly and exclusively to its objects; investments and deposits are limited to specified modes except for certain voluntary contributions in tangible form; business income is excluded unless incidental with separate books; regular filing of returns is maintained; and on dissolution surplus assets transfer to a like-minded organisation.