Notification of tax-exempt status for railway welfare fund with conditional investment, business and dissolution rules. Notification designates the Railway Minister's Welfare & Relief Fund, New Delhi as eligible under the tax-exemption provision for specified assessment years, conditioned on exclusive application or accumulation of income to its objects; restricting investments and deposits to permitted modes except specified voluntary contributions; excluding business profits unless the business is incidental with separate books; requiring regular filing of income-tax returns; and mandating transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.