Income tax exemption for earthquake relief donations requires separate audited accounts and taxability review by the prescribed authority. The prescribed authority for receiving separate accounts is the Director General of Income-tax (Exemptions). A charitable trust, fund or institution approved under the relevant exemption clause must maintain separate accounts for relief to victims of the Gujarat earthquake, get them audited, and furnish the report in Form No. 10AA. The authority then determines whether the donations received for that relief are chargeable to tax and to what extent, under the applicable exemption provisions.