Tax exemption under section 10(23C) granted to dock labour board subject to application, investment, business and dissolution conditions. Notification grants tax-exempt status under section 10(23C) to The Clearing & Forwarding Unprotected Dock Labour Board, Mumbai for assessment years 2002-2003 to 2004-2005, conditional on applying or accumulating income solely for its objects, restricting investments to forms specified for charitable funds (except certain voluntary contributions in kind), treating business income as exempt only if incidental with separate books, regular filing of income-tax returns, and transfer of surplus and assets to a similar charitable organisation on dissolution.