Tax exemption recognition under section 10(23C)(v) conditions income application, investment limits and dissolution transfers. Central Government notifies Shri Badrinath and Shri Kedarnath Temple Committee, Joshimath as entitled to tax exemption under the specified charitable provision for assessment years 1993-94 to 1995-96, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to permitted forms (except certain voluntary contributions in jewellery, furniture, etc.); exclude business income unless incidental and separately accounted; file regular income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objects.