Tax exemption for income received on behalf of a charitable institution subject to compliance and conditional limits. Notification exempts income received by any person on behalf of Ramana Maharishi Centre for Learning, Bangalore from inclusion in that person's total income for the stated assessment years, subject to conditions: application or limited accumulation of income for institutional objects; investments confined to modes specified in section 11(5); business income exempt only if incidental and separately accounted; regular filing of returns; and transfer of surplus on dissolution to an organisation with similar objectives. The exemption applies only to receipts on behalf of the Institution and does not decide the Institution's own taxability.