Tax exemption under section 10(23C) notified; institution must apply income to objects and observe investment and dissolution conditions. Notification designates the Jyotirmath Badrika-shram Himalaya, Sri Guru Paduka Bhawan, Kolkata, as eligible under section 10(23C) of the Income-tax Act for specified assessment years, conditional on applying income wholly and exclusively to its objects; restricting investments to forms permitted under section 11(5) (except certain in-kind voluntary contributions); excluding business profits unless incidental with separate books; regular filing of income-tax returns; and transfer of surplus and assets to a charitable organisation with similar objectives on dissolution.