Exemption under clause 23C(v) for a notified charitable institution subject to operational, investment, filing, and dissolution conditions. Veerayatan, Rajgir, Bihar is notified under clause (23C)(v) as a charitable institution subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits are limited to permitted modes with narrow exception for voluntary in-kind contributions; business income is excluded unless incidental and maintained in separate books; regular filing of income-tax returns is required; and on dissolution surplus and assets must go to a like-minded charitable organization.