Income exemption for institutional receipts: recipients' receipts not includible if conditions on application, investment, business and filing requirements are met. Notification under Section 10(23C)(v) excludes from a recipient's total income any amount received on behalf of Delhi Catholic Archdiocese, New Delhi for the relevant assessment years, subject to conditions: application or limited accumulation of income for institutional objects (with accumulation beyond fifteen percent limited to five years), permitted modes of investment under section 11(5), exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a similar organization.