Tax exemption notification under section 10(23C)(iv) grants charitable status to an educational society subject to compliance conditions. The Central Government notified The Periyar Maniammai Educational and Charitable Society, Chennai under clause (23C)(iv) of section 10, granting exemption for specified assessment years subject to conditions: income must be applied or accumulated exclusively for stated objects; investments and deposits must conform to modes permitted under section 11(5) (excluding specified voluntary contributions held in kind); business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; and on dissolution surplus assets must pass to a similar charitable organisation.