Charitable exemption granted to a rehabilitation fund subject to strict application, investment, business and dissolution compliance. Notification designates the German Leprosy Relief Association Rehabilitation Fund, Chennai, as eligible for charitable status under section 10(23C)(iv) for assessment year 2001-2002, subject to conditions: apply or accumulate income wholly for its objects; invest only in modes specified in Section 11(5) (except certain tangible voluntary contributions); business profits excluded unless incidental and maintained in separate books; regular filing of income returns; and transfer surplus assets on dissolution to a similar charitable organisation.