Tax exemption notification under section 10(23C)(iv) grants conditional income-tax relief to a charitable women's society. Central Government notifies The Hindu Women's Welfare Society Shraddhanand Mahila Ashram under section 10(23C)(iv) for specified assessment years, conditional on exclusive application or accumulation of income for its objects, investment of funds only in forms permitted by section 11(5), treating business income as taxable unless incidental with separate books, regular filing of income-tax returns, and transfer of surplus and assets to a similarly constituted charitable organisation upon dissolution.