Exemption under section 10(23C)(iv): conditional recognition of AFPRO's tax exempt status for specified assessment years. The Central Government notifies AFPRO under clause (23C)(iv) of section 10 for specified assessment years subject to conditions: apply income wholly for its objects; limit accumulation and investments to permitted modes (excluding certain voluntary contributions held as jewellery, furniture, etc.); exclude business profits unless incidental with separate books; regularly file returns; and transfer surplus and assets on dissolution to a charitable organization with similar objectives.