Tax exemption notification under clause 23C(iv) grants recognition to Bharat Scouts & Guides subject to compliance conditions. The Central Government notifies The Bharat Scouts & Guides, New Delhi, under clause (23C)(iv) of section 10 for assessment years 2001-2002 to 2003-2004, subject to conditions: income must be applied or accumulated solely for its objects; investments limited to forms permitted for charitable funds (with narrow exceptions for certain voluntary contributions); business income qualifies only if incidental and separately accounted; regular filing of returns; and on dissolution surplus assets must transfer to a like charitable organization.