Tax notification under section 10(23C)(v) grants recognition to a charitable fund subject to operational compliance conditions. Notification under section 10(23C)(v) recognizes the Calcutta Zoroastrian Community's Religious and Charity Fund for specified assessment years provided the fund applies or accumulates income exclusively for its objects, confines investments to modes permitted under section 11(5) (excluding certain voluntary contributions held as chattels), treats business income as non-applicable unless incidental with separate accounting, files returns regularly, and on dissolution transfers surplus assets to a similarly purposed charitable organisation.