Tax exemption notification for a religious body conditions entitlement on application of income, investment limits, business accounting, returns, and dissolution transfer. Notification grants income-tax exemption to the National Spiritual Assembly of the Bahai's of India under clause (23C)(v) of section 10, conditional on applying income wholly to its objects, restricting investments to forms permitted by section 11(5) (excluding certain voluntary contributions in kind), excluding business profits unless incidental and separately accounted, filing returns regularly, and transferring surplus and assets on dissolution to a charitable organisation with similar objectives.