Tax exemption under clause 23C(v) granted to a charitable trust, subject to income application, investment and reporting conditions. Notification designates Hazrat Pir Mohammed Shah Dargah Sharif Trust, Ahmedabad as eligible under clause (23C)(v) of section 10 of the Income tax Act for specified assessment years, subject to conditions: exclusive application or accumulation of income to objects; investment and deposit limited to forms permitted under section 11(5) except retained voluntary contributions in jewellery or furniture; business income excluded unless incidental and separately accounted; regular filing of income tax returns; and on dissolution surplus and assets to transfer to a charitable organisation with similar objectives.