Charitable fund notification: Kerala Chief Minister's Distress Relief Fund recognised subject to compliance with application, investment, accounting, filing and dissolution rules. Notification designates the Chief Minister's Distress Relief Fund, Government of Kerala, as eligible for income tax exemption for specified assessment years, conditional on applying income wholly to charitable objects, restricting investments to permitted modes (with limited allowance for voluntary contributions in the form of jewellery or furniture), treating business income as taxable unless incidental with separate books, timely filing of returns, and transferring surplus assets on dissolution to a like charitable organization.