Tax exemption under Section 10(23C)(iv) granted to International Commission on Irrigation and Drainage subject to compliance and asset transfer rules. Notification grants tax-exempt status to the International Commission on Irrigation and Drainage under Section 10(23C)(iv) for specified assessment years, conditional on applying income exclusively to its objects, restricting investments to permitted forms, treating business income as incidental with separate books, regularly filing income-tax returns, and transferring surplus assets on dissolution to a charitable organisation with similar objectives.