Tax exemption notification permits trust income application and prescribes investment, business and dissolution conditions, including filing obligations. Notification under clause (23C)(iv) of section 10 notifies the Indian National Trust for Art and Cultural Heritage for assessment years 2002-03 to 2004-05, subject to conditions: income must be applied or accumulated solely for its objects; investments limited to forms permitted by Section 11(5) (with narrow exception for certain in-kind voluntary contributions); business income only if incidental with separate books; regular filing of income-tax returns; and on dissolution surplus and assets must transfer to a similar charitable organisation.