Tax exemption recognition for a voluntary health association conditions its charitable income use and investment for stated assessment years. The Central Government notifies the Voluntary Health Association of India under clause (23C)(iv) of section 10 for assessment years 1998-1999 to 2000-2001, subject to conditions that income be applied or accumulated exclusively for its objects, investments be limited to forms permitted by the Act (excluding certain maintained voluntary contributions), business income be incidental with separate accounts, and regular filing of income-tax returns.