Income-tax exemption under section 10(23C)(iv) granted subject to conditions on application of income and investment. Notification recognizes Grocery Markets & Shops Board, Mumbai under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: apply income exclusively to its objects; restrict investments to forms permitted by the Act (except certain retained voluntary contributions); exclude business income unless incidental and kept in separate books; file returns regularly; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.