Tax exemption under clause (23C)(iv) granted to a welfare society, subject to prescribed application, investment and dissolution conditions. Notification grants tax exemption under clause (23C)(iv) of section 10 to The Delhi Society for the Welfare of Mentally Retarded Children, New Delhi for specified assessment years, on conditions: income must be applied or accumulated exclusively for its objects; investments and deposits limited to modes permitted by section 11(5) (excluding certain voluntary contributions in tangible form); business income excluded unless incidental and separately accounted; regular filing of income tax returns; and on dissolution surplus and assets to transfer to a charitable organization with similar objectives.