Charitable trust income exemption: contributions received on behalf of the Church excluded from donor's taxable income subject to conditions. Notification exempts income received by any person on behalf of The Church of South India Trust Association from inclusion in that person's total income, subject to conditions: application of income wholly and exclusively to institutional objects with limited accumulation; restriction of investments to modes permitted under section 11(5); exclusion of business income unless incidental and separately accounted; regular return filing; audit and prescribed audit report; and transfer of surplus/assets on dissolution to a like-minded organization. The exemption applies only to recipients acting for the Institution and is subject to rescission for noncompliance.