Income exempted for institutional receipts: Jehangir Art Gallery donations excluded from donors' taxable income subject to conditions. Notification excludes from a person's total income any amounts received on behalf of Jehangir Art Gallery, Mumbai for assessment years 2006-07 to 2008-09, subject to conditions: income must be applied or accumulated exclusively for the Institution's objects with accumulations above fifteen percent limited to five years; investments must follow modes permitted for charitable funds; business income is excluded from the exemption unless incidental and separately accounted; regular return filing is required; and on dissolution surplus assets must transfer to a similar organization.