Tax exemption under section 10(23C)(iv) grants conditional recognition to a notified energy agency for specified assessment years. Notification designates the Maharashtra Energy Development Agency, Mumbai under clause (23C)(iv) of section 10 of the Income-tax Act for specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively to the institution's objects; investments restricted to permitted forms; business income excluded unless incidental and maintained in separate books; regular tax return filing required; and on dissolution surplus assets to be transferred to a similar charitable organization.