Charitable trust recognition: exemption under income-tax clause subject to conditions on income use, investments, business income, returns and dissolution. Notification recognizes the Shree Saptashrung Nivasini Devi Trust for income-tax exemption under clause (23C)(v) subject to conditions: income must be applied or accumulated solely for the trust's objects; investments and deposits must be in permitted forms (except specified voluntary contributions); business income is excluded unless incidental and maintained in separate books; regular filing of income-tax returns is required; and on dissolution the surplus and assets must be transferred to a charitable organization with similar aims.