Charitable status notification under clause 23C(iv) requires exclusive income application, prescribed investment limits, and return-filing compliance. Notification designates Grocery Markets & Shops Board, Mumbai as eligible under clause (23C)(iv) of section 10 for assessment years 1999-2000 to 2001-2002, subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits limited to forms permitted by the Act (except certain voluntary in-kind contributions); business income taxable unless incidental with separate books; regular filing of returns; and transfer of surplus/assets to a similar charitable organisation on dissolution.