Tax exemption under section 10(23C)(v) granted to a charitable society subject to application, investment and dissolution conditions. Notification under section 10(23C)(v) designates Sriman Madhwa Sidhantonnahini Sabha, Tirupati, as eligible for tax-exempt status for assessment years 2000-2001 to 2002-2003, subject to conditions: income must be applied or accumulated solely for charitable objects; investments restricted to forms in section 11(5) (excluding certain voluntary contributions held as jewellery/furniture); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution surplus/assets must transfer to a similar charitable organisation.