Tax exemption notification grants temple recognition subject to income application, permitted investments, accounting and dissolution transfer conditions. Notification recognizes Shri Dwarkadhishji Mandir under clause (23C)(v) of section 10 subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to permitted forms (excluding voluntary contributions maintained as jewellery or furniture); exemption not to apply to business profits unless incidental and separately accounted; regular filing of income-tax returns; and, on dissolution, transfer surplus and assets to a charitable organisation with similar objectives.