Charitable exemption recognition grants Vivekananda Nidhi Kolkata conditional tax-exempt status subject to application, investment, business, filing and dissolution rules. Notification notifies Vivekananda Nidhi, Kolkata under clause (23C)(iv) of section 10 for assessment years 1998-1999 to 2000-2001 subject to conditions: income must be applied or accumulated solely for the institution's objects; investments restricted to forms in section 11(5) except specified voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of income-tax returns required; and on dissolution surplus and assets must pass to a like-minded charitable organisation.