Tax exemption notification under clause 23C(v) clarifies charitable application, investment limits, business incidental test and dissolution transfer. The Central Government notifies the Goods Transport Labour Board, Mumbai for exemption under clause (23C)(v) of section 10 for the specified assessment years, subject to conditions that its income be applied wholly to its objects, investments be restricted to modes permitted under section 11(5) (except certain voluntary contributions held in kind), business income be excluded unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similar charitable organisation.