Tax exemption notification under section 10 clause 23C: Kerala Motor Transport Workers Welfare Fund Board notified subject to conditions. Notification under the Income-tax Act notifies Kerala Motor Transport Workers Welfare Fund Board, Kollam under clause (23C)(iv) of section 10 for assessment year 1990-1991, subject to conditions requiring exclusive application of income to its objects, restricted modes of investment or deposit of funds (excluding certain voluntary contributions), exclusion of business income unless incidental with separate books, regular filing of income tax returns, and transfer of surplus assets on dissolution to a charitable organization with similar objectives.