What are the conditions specified u/s 10(23A) for claiming exemption on Income of some Professional Institutions?

Manual - Exempted Income u/s 10 - Assessee Specific

Following conditions must be satisfied for claiming exemption u/s 10(23A):-

1. The institution applies its income, or accumulates it for application, solely to the objects for which it is established.

2.  The institution is approved by the Central Government.

Dated: 16-5-2018