Income exemption for funds received on behalf of a charitable institution, subject to application, investment and dissolution conditions. Notification exempts amounts received by any person on behalf of SOS Childrens Villages of India from assessable total income for assessment years 2003 04 to 2005 06, subject to conditions: income must be applied or accumulated for institutional objects with accumulation above fifteen percent limited to five years; investments restricted to forms permitted by law (except certain voluntary contributions in kind); business income excluded unless incidental and separately accounted; regular filing of returns required; and on dissolution surplus and assets must transfer to a similar organisation.