Charitable income exemption for receipts on behalf of The Tribune Trust, subject to compliance, audit and dissolution conditions. Any income received by any person on behalf of The Tribune Trust, Chandigarh shall not be included in that person's total income under the notification invoking Section 10(23C)(iv), provided the Institution applies or accumulates income exclusively for its objects with time-bound accumulation restrictions, confines investments to permitted modes, treats business income as taxable unless incidental with separate books, files regular income-tax returns, transfers surplus on dissolution to a like organization, and procures an accountant's audit report furnished with its return.