Income-tax exemption notification grants tax-exempt status to temple subject to conditions on income use, investments, business and dissolution. Central Government notifies Shri Dwarkadhishji Mandir for income-tax exemption under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: apply income wholly and exclusively to its objects; invest funds only in forms/modes permitted by law (excluding certain voluntary contributions held as jewellery, furniture, etc.); business income excluded unless incidental with separate accounts; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.