Tax exemption under section 10(23C)(v) granted to a Zoroastrian Anjuman, subject to specified investment, accounting and dissolution conditions. Notification grants tax-exempt status to The Lata Ervad D.B. Mehta's Zoroastrian Anjuman Atash Adaran, Kolkata for specified assessment years subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to modes permitted by law (with limited exception for voluntary contributions maintained as jewellery, furniture, etc.); treat business income as non-exempt unless incidental to objectives with separate books; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.