Tax exemption notification for a research charity confirms conditional exemption dependent on compliance with investment and accounting rules. Central Government notifies the Centre for Science & Environment as eligible under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions requiring exclusive application of income to stated objects, investment or deposit only in forms permitted for charitable trusts, exclusion of business income unless incidental with separate books, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.