Tax exemption recognition for charity subject to exclusive application of income, permitted investments, separate business accounts, timely returns. Notification under Section 10(23C)(iv) grants tax-exempt recognition to the Aga Khan Rural Support Programme (India) for the assessment years 2000-2001 to 2002-2003, conditional on exclusive application or accumulation of income for charitable objects, investment and deposit restrictions to permitted forms, treatment of business income as incidental only when separate books are kept, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a like-minded charitable organisation.