Tax exemption for temple donations: income received on behalf of the institution excluded from donors' total income subject to conditions. Notification under Section 10(23C)(v) excludes from donors' total income any income received on behalf of Shri Laxmi Nrusimha Swamy Temple Nimbachalam, subject to conditions: exclusive application or limited accumulation of income (excess over fifteen percent accumulable for up to five years), restricted permitted investments per section 11(5), business income taxable unless incidental with separate books, regular filing of income tax returns, transfer of surplus/assets on dissolution to similar organisations, and accounting audit with prescribed report; applicable from assessment year 2005 06 and rescindable for non compliance or non genuine activities.