Tax exemption under clause 23C(iv): association notified subject to exclusive application of income and prescribed conditions. Notification under clause (23C)(iv) of section 10 recognizes the Family Planning Association of India, Mumbai for specified assessment years, conditional on wholly and exclusively applying its income to its objects, restricting investments to forms permitted by section 11(5) (with limited exceptions for certain voluntary contributions), excluding business income unless incidental and separately accounted, regular filing of returns, and transfer of surplus and assets on dissolution to a like charitable organization.