Income exemption for charitable institution receipts: recipients' receipts excluded from assessable total income subject to compliance. Income received by any person on behalf of Dakshineshwar Ramkrishna Sangha Adyapeeth is excluded from that person's total income for assessment years 2004-2005 to 2006-2007 under clause (23C)(iv) of section 10, subject to conditions: exclusive application or limited accumulation of income, permitted modes of investment under section 11(5), business income only if incidental with separate books, regular filing of returns, and transfer of surplus and assets on dissolution to a like-minded organisation.