Tax exemption for notified charitable fund under section 10(23C) granted subject to compliance conditions and filing obligations. Notification under section 10(23C) grants exemption to the Amalgamated Tamil Nadu Shares of Post War Services Reconstruction Fund and Special Fund for Reconstruction and Rehabilitation of Ex-Servicemen, Chennai for assessment years 2001-2002 to 2003-2004, subject to conditions: apply or accumulate income exclusively for the objects; invest only in modes specified in subsection (5) of Section 11 (with specified exception for certain voluntary contributions); exclude business income unless incidental and separately accounted; file returns regularly; and transfer surplus on dissolution to a similar charitable organisation.