Charitable recognition under income-tax law requires exclusive application of income, restricted investments, separate business accounts, and return filing. Notification recognises Swaminarayan Alcsharpith, Ahmedabad under clause (23C)(iv) of section 10 for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments restricted to forms specified in section 11(5) (except certain voluntary contributions); business income excluded unless incidental with separate books; regular filing of income-tax returns; and on dissolution surplus assets must transfer to a charitable organisation with similar objectives.