Notification under clause (23C)(iv) confirms tax-exempt status subject to application of income to charitable objects and compliance conditions. The Central Government notified Southern Health Improvement Samity under clause (23C)(iv) of section 10 for assessment years 1998-99 and 1999-2000, subject to conditions: apply or accumulate income solely to charitable objects; restrict investments to forms permitted by section 11(5) (excluding certain voluntary contributions retained as jewellery or furniture); exclude business income unless incidental with separate books; file income-tax returns regularly; and on dissolution transfer surplus and assets to a similarly purposed charitable organisation.