Tax exemption notification under clause (23C)(iv) requires exclusive income application, approved investments, returns filing and dissolution transfer. Notification designates the Jawaharlal Nehru Memorial Fund as eligible under clause (23C)(iv) of section 10, subject to conditions: income must be applied or accumulated exclusively for its objects; investments and deposits must conform to forms/modes in section 11(5) (excluding certain voluntary contributions in jewellery, furniture, etc.); business income is excluded unless incidental with separate accounting; the Fund must file returns regularly; and on dissolution surplus assets must be transferred to a like charitable organization.