Charitable exemption under section 10(23C) subject to specified compliance conditions for continued tax recognition. Notification under section 10(23C)(v) recognizes Delhi Catholic Archdiocese, New Delhi for exemption for the assessment year 2004-2005 subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms permitted by section 11(5) (with limited exception for certain voluntary contributions); exclude business income unless incidental with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.