Tax exemption under section 10(23C)(iv) granted subject to application, investment limits, accounting and dissolution conditions. Notification grants tax exemption to Sterlite Foundation under clause (23C)(iv) of section 10 for assessment years 1997-98 to 1999-2000, conditional on applying or accumulating income wholly and exclusively for its objects, restricting investments to modes specified in section 11(5) (with limited retention of voluntary contributions in physical form), treating business income as eligible only if incidental to objectives with separate books, regular filing of income-tax returns, and, upon dissolution, transferring surplus and assets to a charitable organisation with similar objectives.