Tax exemption under section 10(23C)(iv): trust must apply income exclusively and meet investment, accounting and dissolution conditions. Notification grants tax-exempt charitable status to Bhopal Memorial Hospital Trust for the specified assessment years subject to conditions: apply or accumulate income wholly and exclusively for its objects; restrict investments to statutory modes (excluding certain preserved voluntary contributions); exempt business income only if incidental with separate books; regularly file returns; and on dissolution transfer surplus and assets to a like charitable organization.