Tax exemption under Section 10(23C)(iv) applies to a notified relief fund, subject to investment, business and dissolution conditions. Notification under Section 10(23C)(iv) notifies the Haryana Chief Minister's War Heroes' Relief Fund for the relevant assessment years, subject to conditions: income must be applied exclusively to fund objects; investments must conform to modes permitted by Section 11(5) (except certain retained voluntary contributions); business income is exempt only if incidental and separately accounted; regular income-tax returns must be filed; on dissolution surplus and assets must transfer to a similar charitable organisation.