Notification under clause 23C confers tax-exempt status to a temple subject to application, investment, business and dissolution conditions. Notification grants the Arulmigu Subramanyanswamy Temple tax-exempt recognition under clause (23C)(v) for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments (except certain voluntary contributions in kind) are limited to prescribed modes; business profits are excluded unless incidental and kept in separate books; regular filing of returns is mandatory; and on dissolution surplus assets must go to a like-minded charitable organization.