Charitable trust income-tax exemption notified for an Ayurvedic trust subject to conditions on application, investment, business and dissolution. The trust is notified as eligible for exemption under clause (23C)(iv) of section 10 for assessment years 2001-2002 to 2003-2004 provided it applies its income wholly to its objects, confines investments to forms specified in section 11(5) (excluding voluntary contributions retained as jewellery or furniture), treats business income as non-exempt unless incidental with separate books, files returns regularly, and on dissolution transfers surplus and assets to a charitable organisation with similar objectives.