Tax exemption under section 10 clause 23C(v) applies to Sringeri Sharda Peetham subject to specified compliance conditions. Notification under clause (23C)(v) of section 10 grants tax-exempt status to Sri Sri Jagadguru Shankaracharya Mahasanathanam Dakshinamnaya Srt Sharda Peetham, Sringeri for specified assessment years subject to conditions: apply or accumulate income exclusively to its objects; restrict investments to forms under section 11(5) except certain voluntary contributions; treat business income as incidental with separate books; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.