Tax exemption under section 10(23C)(iv) for Auroville Foundation subject to application, investment, business and dissolution conditions. Notification grants income-tax exemption to Auroville Foundation for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; funds must be invested only in modes permissible for charitable trusts; business income is excluded unless incidental and maintained in separate books; returns must be filed regularly; and on dissolution surplus assets must transfer to a like-minded charitable organization.