Tax-exempt notification requires charities to apply income exclusively, restrict investments, maintain separate books and file returns. Notification designates Hindu Satkar Samity, Kolkata as a notified charitable entity under clause (23C)(v) of section 10 subject to conditions: income must be applied or accumulated wholly and exclusively for the assessee's objects; investments (except certain retained voluntary contributions) must be limited to forms specified in section 11(5); business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; on dissolution surplus and assets must transfer to a like charitable organization.