Tax exemption under clause 23C(iv): committee notified, must apply income to objects, restrict investments and file returns. Government notifies Swami Ramananda Tirtha Memorial Committee under clause (23C)(iv) of section 10 for assessment years 1999-2000 to 2001-2002, subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to forms under Section 11(5) (except certain voluntary contributions held as assets); exclude business income unless incidental and separately accounted; regularly file returns; and on dissolution transfer surplus assets to a like-minded charitable organisation.