Tax exemption under clause (23C)(iv) granted to trust subject to compliance with application, investment, business and dissolution conditions. Notification grants tax exemption under clause (23C)(iv) of section 10 to the Annai J.K.K. Sampoorani Ammal Charitable Trust for the assessment year 1996-97, conditional on applying or accumulating income exclusively to its objects, restricting investments to legally permitted modes (except certain retained voluntary contributions), treating business income as incidental only when separate books are maintained, regular filing of income-tax returns, and on dissolution transferring surplus and assets to a like-minded charitable organization.