Tax exemption notification under clause 23C(iv) grants recognition subject to application, investment, filing and dissolution conditions. Recognition of the Centre for Advanced Strategic Studies, Pune under clause (23C)(iv) of section 10 is granted for assessment years 2001-02 to 2003-04 subject to conditions: apply or accumulate income exclusively for stated objects; limit investments to legally permitted forms (with exceptions for certain voluntary contributions); business income excluded unless incidental with separate books; regular filing of returns; and transfer of surplus and assets to a like charitable organisation on dissolution.