Tax exemption under section 10(23C)(iv): notification subjects Dock Labour Board income to charitable-use and compliance conditions. The Central Government notifies the Clearing & Forwarding Unprotected Dock Labour Board, Mumbai as exempt under section 10(23C)(iv) for assessment years 1996-1997 to 1998-1999, subject to conditions that income be applied or accumulated solely for the entity's objects, investments be restricted to permitted modes, business income be excluded unless incidental and separately accounted, regular tax returns be filed, and on dissolution surplus assets be transferred to a like charitable organisation.