Tax exemption notification for Institute for Financial Management and Research with conditions on income application, investments, business, and dissolution. Notification grants tax-exempt status to the Institute for Financial Management and Research, Chennai for specified assessment years subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to permitted modes (with limited exceptions for voluntary contributions held as movable articles); exclude business income unless incidental and separately accounted; file returns of income as required by law; and transfer surplus assets on dissolution to a charitable organisation with similar objectives.