Notification under section 10(23C)(iv): tax recognition conditional on application of income, permitted investments, and separate business accounts. Central government notification under section 10(23C)(iv) notifies Bharatiya Bhasha Parishad, Calcutta for assessment years 1990-91 to 1992-93, on condition that income is applied or accumulated wholly for its objects; funds are invested only in forms or modes permitted for charitable income (voluntary contributions kept in kind excepted); and business income is excluded unless incidental and accounted for in separate books.