Charitable notification grants tax-exempt recognition subject to exclusive application of income and compliance with prescribed conditions. Notification designates The National Association for the Blind, Karnataka Branch, Bangalore as a notified institution under clause (23C)(iv) of section 10 for assessment years 2001-2002 to 2003-2004, subject to conditions: apply income wholly to its objects; restrict investments to modes in section 11(5) (with limited exceptions); treat business income as exempt only if incidental and maintained in separate books; file returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.