Tax exemption notification grants recognition to Centre for High Technology subject to compliance with use, investment, business and dissolution conditions. The Central Government notifies the Centre for High Technology, New Delhi for specified assessment years under clause (23C)(iv) of section 10, conditional on applying income wholly to its objects; investing only in forms permitted by section 11(5) (with limited exception for certain tangible voluntary contributions); excluding business profits unless incidental and separately accounted; regularly filing income-tax returns; and transferring surplus and assets on dissolution to a similar charitable organisation.