Tax exemption for receipts on behalf of The Asthika Samaj subject to conditions including application of income, permitted investments, and audit. Notification under Section 10(23C)(v) exempts income received by any person on behalf of The Asthika Samaj from inclusion in that person's total income provided the Institution applies or accumulates income for its objects (with limited accumulation), confines investments to modes permitted by section 11(5), restricts business income exemption to incidental businesses with separate books, files returns regularly, transfers surplus on dissolution to like organizations, and obtains and furnishes a prescribed audit report.