Charitable tax exemption conditioned on exclusive use of income and permitted investments for the notified institution. Notification under Section 10(23C)(iv) notifies Missionaries of Charity, Kolkata for assessment years 2005-06 to 2007-08 subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments limited to forms specified in section 11(5) (excluding certain tangible voluntary contributions); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and surplus/assets on dissolution must be transferred to a like-minded organisation.