Tax exemption under section 10 clause 23C(iv) recognizes Hind Kusht Nivaran Sangh subject to statutory compliance and conditions. Notification designates Hind Kusht Nivaran Sangh as a notified charitable institution for specified assessment years, subject to conditions: income must be applied or accumulated solely for its objects; investments restricted to forms permitted for charitable trusts except certain tangible voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of income-tax returns required; and on dissolution surplus assets must transfer to a like-minded charitable organization.