Tax exemption notification under clause 23C(v) of section 10 subjects charitable status to application, investment, business and dissolution conditions. Notification grants tax exemption under clause (23C)(v) of section 10 to The Jesuit Madurai Province, subject to conditions: income must be applied or accumulated solely for the institution's objects; investments and deposits are limited to forms specified in section 11(5) except voluntary contributions held in forms like jewellery or furniture; business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; and on dissolution surplus assets must go to a charitable organisation with similar objectives.