Income-tax exemption under clause (23C)(iv) grants conditional recognition to Shri Anandpur Trust for specified assessment years. The Central Government notifies Shri Anandpur Trust for purposes of clause (23C)(iv) of section 10, granting conditional recognition for the specified assessment years subject to conditions: income must be applied or accumulated solely for trust objects; investments or deposits are restricted to forms permitted for charitable trusts; business income is excluded unless incidental and separately maintained; returns must be regularly filed; and on dissolution surplus assets must pass to a like charitable organization.