Tax exemption notification conditions: exclusive application of income, investment restrictions, incidental-business limits, and dissolution asset transfer. Notification grants tax-exempt status under clause (23C)(iv) of section 10 for specified assessment years subject to conditions: income must be applied or accumulated exclusively for the foundation's objects; investments and deposits must be restricted to permitted forms; business income is excluded unless incidental to objectives with separate books; returns must be filed as required; and on dissolution surplus assets must be transferred to a charitable organisation with similar objectives.