Exemption for income received on behalf of charitable institution: recipients' receipts excluded from taxable income subject to conditions. Exemption under Section 10(23C)(iv) excludes from a recipient's total income any amounts received on behalf of 'CRY-Child Relief and You,' subject to conditions: exclusive application or limited accumulation of income, permitted investment modes, exclusion of business income unless incidental with separate books, regular return filing, statutory audit and report submission, and transfer of surplus on dissolution to a similar organization; applicable to recipients from assessment year 2006-07 onwards and rescindable if activities are not genuine or conditions are not met.