Tax exemption notification recognizes Prayas Juvenile Aid Centre subject to compliance, investment limits, business-income and dissolution conditions. Notification grants Prayas Juvenile Aid Centre eligibility under clause (23C)(iv) of section 10 for assessment years 1998-1999 to 2000-2001 subject to conditions: income must be applied or accumulated wholly and exclusively for objects; investments limited to forms/modes permitted by Section 11(5) except specified tangible voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of income tax returns required; on dissolution surplus assets must transfer to a like-minded charitable organization.