Tax exemption for temple receipts - income received on behalf of a religious institution excluded from donor's total income subject to conditions. Notification exempts income received by any person on behalf of Sri Mookambika Temple from inclusion in that person's total income, subject to conditions: income must be applied or accumulated solely for institutional objects with accumulation beyond fifteen percent limited to five years; funds must be invested only in prescribed modes; business income is excluded unless incidental and kept in separate books; the Institution must file returns, obtain an accountant's audit and furnish the prescribed audit report, and transfer surplus assets on dissolution to a like organization; the exemption applies only to receipts on behalf of the Institution and may be rescinded for noncompliance.