Tax exemption notification under clause 23C(iv) grants recognition subject to operational, investment and reporting conditions. Notification designates Maharashtra State Bharat Scouts and Guides, Mumbai as eligible under clause (23C)(iv) of section 10 for assessment years 1998-1999 to 2000-2001, conditional on applying income wholly to its objects, restricting investments to modes under section 11(5) (except certain voluntary contributions), treating business income as incidental only with separate books, filing regular income-tax returns, and transferring surplus and assets on dissolution to a like charitable organization.