Tax exemption under clause 23C(v) of section 10 granted conditionally, subject to application of income and compliance requirements. Notification under clause (23C)(v) of section 10 designates Shri Dwarkadhishji Mandir for exemption, conditioned on exclusive application or accumulation of income for institutional objects, investment of funds only in forms permitted by section 11(5) (except certain voluntary contributions), exclusion of business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.