Tax exemption under section 10(23C)(v) granted to a charitable institution subject to restrictions on income application and investments. The Central Government notifies the Sri Jagadguru Murugharajendra Bruhanmutt, Chitradurga under section 10(23C)(v) subject to conditions: apply income wholly to its objects; restrict investments to forms authorised by section 11(5) except certain tangible voluntary contributions; exclude business income unless incidental and separately accounted; file returns regularly; and, on dissolution, transfer surplus and assets to a charitable organisation with similar objectives.