Tax exemption notification for charitable trust granted subject to operational, investment, business and dissolution conditions and regular filing. Central Government notifies the Divine Light Trust for the Blind, Bangalore under clause (23C)(iv) of section 10 for assessment years 1999-2000 to 2001-2002 subject to conditions: income must be applied or accumulated solely for trust objects; investments must be limited to forms permitted by section 11(5) except specified voluntary contributions; business income qualifies only if incidental and separately accounted; regular filing of income tax returns is required; and on dissolution surplus and assets must pass to a charitable organisation with similar objectives.