Tax exemption for donations to Sant Sri Asharam Ashram allowed where conditions on application, investment, audit are met. Any income received by a person on behalf of Sant Sri Asharam Ashram shall not be included in that person's total income under the relevant sub-clause of section 10(23C), provided the Institution applies or accumulates income exclusively for its objects with restricted accumulation and permitted investments, excludes business income unless incidental and separately accounted, files returns regularly, furnishes a prescribed audit report with the return, and on dissolution transfers surplus and assets to a similar organization; the notification is subject to rescission if activities are not genuine or conditions are not met.