Tax exemption recognition grants nonprofit institute income-tax notification subject to conditions on application of income, investments, returns, and dissolution. Notification grants tax-exempt status under clause (23C)(v) of section 10 to The Institute of the Franciscan Missionaries of Mary, Tamil Nadu for the specified assessment years, subject to conditions that income be applied wholly to charitable objects, investments be limited to forms permitted under section 11(5), business income be incidental and separately accounted for, returns be regularly filed, and surplus assets on dissolution be transferred to a similar charitable organization.