Tax exemption for institution income: donations received on behalf of the religious institution excluded from donors' taxable income subject to compliance. Income received by any person on behalf of Sri Sri Jagadguru Shankaracharya Mahasanasthanam Dakshinamnya Sri Sharada Peetham, Sringeri shall not be included in that person's total income provided the Institution applies income wholly and exclusively to its objects with limited accumulation, confines investments to permitted modes, treats business income as taxable unless incidental and separately maintained, files returns, obtains audited accounts, and transfers surplus on dissolution to a similar organization.