Tax exemption notification grants trust status under section 10 clause 23C(v) subject to compliance with specified conditions. Notification designates Sri Raja Rajeshwari Devasthanam Trust, Bangalore as eligible under clause (23C)(v) of section 10 of the Income-tax Act for assessment years 2002-2003 to 2004-2005, subject to conditions: exclusive application or accumulation of income for trust objects; investments limited to forms permitted by the Act (excluding certain voluntary contributions held as jewellery or furniture); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a similarly purposed charitable organization.