Tax exemption recognition under section 10(23C)(iv) granted subject to income application, permitted investments, recordkeeping, and dissolution transfer. The Central Government notifies the Indian International Textile Machinery Exhibition Society, Mumbai under section 10(23C)(iv) for the specified assessment years, subject to conditions: income must be applied or accumulated wholly for the society's objects; investments and deposits are restricted to permitted forms (excluding certain voluntary contributions held as jewellery or furniture); business income is excluded unless incidental and maintained in separate books; the society must regularly file income-tax returns; and on dissolution surplus assets must pass to a charitable organization with similar objectives.