Tax exemption recognition under section 10(23C)(iv) granted to Council for Leather Exports, subject to specified compliance conditions. Notification recognises the Council for Leather Exports, Chennai under clause (23C)(iv) of section 10 subject to conditions: income must be applied or accumulated solely for its objects; investments limited to forms permitted under Section 11(5) except specified voluntary contributions; business income excluded unless incidental and separately maintained; regular filing of returns required; and on dissolution surplus and assets must transfer to a like charitable organisation.