Charitable recognition under clause 23C(v) conditions tax-exempt status on compliance with income application, investment, filing, and dissolution rules. Notification accords charitable recognition under clause (23C)(v) of section 10 subject to conditions that the institute apply or accumulate income wholly and exclusively for its objects, restrict investments to permitted modes (with limited exceptions for certain voluntary contributions), treat business income as inapplicable unless incidental and separately accounted, file income-tax returns regularly, and on dissolution transfer surplus and assets to a like charitable organisation.