Tax exemption under section 10(23C)(v) granted to a religious institution subject to compliance and investment restrictions. Notification grants tax exemption to Srimad Jagadguru Madhwarcharya Moolamahasunsthana Uttaradi Math for assessment years 1999-2000 to 2001-2002 subject to conditions: apply or accumulate income wholly for institutional objects; restrict investments to forms permitted under section 11(5) (excluding voluntary contributions held as jewellery or furniture); treat business income as exempt only if incidental and maintained in separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a similar charitable organization.