Income exemption for donations made on behalf of Sri Sarada Math, Dakshineswar subject to specified application, investment, and reporting conditions. Income received by any person on behalf of Sri Sarada Math, Dakshineswar is not includible in that person's total income for the notified assessment years, provided the Institution applies or legitimately accumulates its income within prescribed limits, confines investments to modes specified in section 11(5), treats business income as taxable unless incidental with separate books, files returns regularly, and on dissolution transfers surplus and assets to a like minded organisation.