Income exemption for charity receipts - donations received on behalf of a trust excluded from donor income, subject to compliance. Receipts received by any person on behalf of Raja Charity Trust shall not be included in that person's total income, provided the Institution applies or accumulates its income exclusively for its objects within the prescribed accumulation limits, confines investments to permitted modes, maintains separate books for any incidental business, files returns regularly, and on dissolution transfers surplus and assets to an organization with similar objectives.