Tax exemption under clause (23C)(iv) granted to an institution, subject to investment, bookkeeping, filing and dissolution conditions. Notification designates Balaji Utthau Sansthan, Patna as eligible under clause (23C)(iv) of section 10 for specified assessment years, conditional on applying income wholly to its objects, restricting investments to modes permitted by the Act (except certain voluntary contributions in jewellery or furniture), treating business income as taxable unless incidental with separate books, filing returns regularly, and transferring surplus and assets to a similar charitable organisation on dissolution.