Income exemption for donations to Chief Minister's Earthquake Relief Fund subject to prescribed investment, accumulation, business and reporting conditions. Notification under Section 10(23C)(iv) excludes from assessable total income any amounts received by persons on behalf of the Chief Minister's Earthquake Relief Fund, Maharashtra, subject to conditions: income must be applied wholly to charitable objects or accumulated within prescribed limits; investments limited to modes in section 11(5) (with narrow exceptions); business income only if incidental with separate books; regular filing of returns; and on dissolution surplus/assets transferred to a similarly purposed organization. The notification covers only receipts on behalf of the Institution, not other recipient income.