Tax exemption under clause (23) of section 10 granted subject to application, investment and distribution conditions for specified years. Notification designates the National Rifle Association of India for clause (23) of section 10 for the specified assessment years, conditioned on applying or accumulating income in line with Section 11(2) and (3) as modified, restricting investments to the modes in Section 11(5) (with specified exceptions for voluntary contributions), prohibiting distribution of income to members except grants to affiliated bodies, and excluding business profits unless incidental to objectives with separate books maintained.