Income tax exemption notification for Goods Transport Labour Board confirms conditional charitable status subject to compliance and dissolution rules. The Central Government notifies the Goods Transport Labour Board, Mumbai as eligible for tax-exemption under clause (23C)(iv) of section 10 for specified past assessment years, conditional on applying income wholly to its objects, restricting investments to permitted forms, treating business income as incidental only if separately accounted, regularly filing income-tax returns, and transferring surplus and assets on dissolution to a charitable organisation with similar objectives.