Tax exemption notification: Children's Film Society recognised if income is applied to its objects, investments are restricted, and returns filed. The Central Government notifies the Children's Film Society, New Delhi for tax exemption under the charitable-institution provision, conditional on applying or accumulating income solely for its objects; limiting investments and deposits to permitted modes (except certain voluntary contributions in kind); treating business income as exempt only when incidental and separately accounted; filing regular income-tax returns; and transferring surplus and assets on dissolution to a similarly purposed charitable organisation.