Notification under section 10(23C)(v): institution notified subject to conditions on application of income, permitted investments and dissolution. Notification under clause (23C)(v) of section 10 of the Income-tax Act, 1961 notifies Sree Jain Swetamber Bhandar Tirth, Pawapuri, Bihar for assessment years 1993-94 to 1995-96, subject to conditions: income must be applied or accumulated exclusively for its objects; investments limited to modes in section 11(5) (excluding voluntary contributions retained as jewellery, furniture, etc.); business income excluded unless incidental and kept in separate books; regular filing of income-tax returns required; on dissolution surplus and assets to be given to a charitable organization with similar objectives.