Tax exemption notification under clause 23C(iv) grants charity recognition subject to investment, accounting, filing and dissolution conditions. Notification under clause (23C)(iv) of section 10 recognises the Divine Light Trust for the Blind, Bangalore for specified assessment years, subject to conditions that the trust apply or accumulate income solely to its objects; restrict investments to forms permitted by Section 11(5) (with limited exceptions for certain voluntary contributions); treat business income as exempt only if incidental and separately accounted; file returns regularly; and on dissolution transfer surplus and assets to a like-minded charitable organisation.