Charitable tax recognition conditioned on exclusive application of income, permitted investments, separate business accounts, filings, and asset transfer. The Central Government notifies the Indian Council for Child Welfare, Tamil Nadu under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: income must be applied wholly and exclusively to its objects; investments must be limited to permitted forms; business income is excluded unless incidental and separately accounted; returns must be filed regularly; and on dissolution surplus assets must pass to a charitable organisation with similar objectives.