Charitable Trust Recognition: notification grants tax-exemption status subject to exclusive application of income, prescribed investments, separate business accounts, returns. The Central Government notifies Jagadguru Sri Sankaracharya Swamigal Srimatam Samasthanam for clause (23C)(v) of section 10, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms specified in section 11(5) except voluntary contributions retained as jewellery or furniture; exclude profits and gains of business unless incidental and separately accounted; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.