Tax exemption under clause 23C(iv) sec10: foundation notified subject to conditions on income use, investments, and filings. Notification under clause (23C)(iv) of section 10 designates the B.P. Koirala India-Nepal Foundation as a notified institution for specified assessment years, provided it applies or accumulates income exclusively for its objects, confines investments to forms allowed by section 11(5) (except certain in-kind voluntary contributions), treats business income as incidental with separate accounts, files returns regularly, and on dissolution transfers surplus and assets to a like charitable organization.