Charitable exemption notification: Guruvayur Devaswom recognised subject to income application, investment limits, business accounting and dissolution transfer. Notification recognises Guruvayur Devaswom under the charitable exemption for the specified assessment years conditional on: applying or accumulating income exclusively for its objects; restricting investments to modes specified in section 11(5) except certain voluntary contributions; excluding business income unless incidental and kept in separate books; regular filing of income tax returns; and, on dissolution, transferring surplus and assets to an organisation with similar objectives.