Institutional income exemption: income received on behalf of a notified religious institution excluded from recipients' taxable income subject to conditions. Any income received by any person on behalf of Sri Kashi Math Samsthan, Mumbai is excluded from the recipient's total income for assessment years 2002-2003 to 2004-2005, subject to conditions requiring exclusive application or limited accumulation of income, permitted modes of investment, exclusion of business income unless incidental with separate accounts, regular filing of returns, and transfer of surplus assets on dissolution to a like-minded organisation.