Tax exemption under clause 23C(iv): Khelaghar notified as eligible subject to specific application, investment, filing and dissolution conditions. Notification under clause (23C)(iv) of section 10 of the Income-tax Act, 1961 notifies 'Khelaghar, Palm Avenue, Kolkata' as eligible for the exemption for assessment years 2002-2003 to 2004-2005 subject to conditions: income applied wholly or accumulated for objects; investments limited to modes in section 11(5) except certain voluntary contributions; business income excluded unless incidental with separate books; regular filing of returns; and on dissolution assets to a similar charitable organization.