Charitable trust income exemption: receipts taken on behalf of a temple not includable in recipients' income subject to specified conditions. Any income received by any person on behalf of Sree Padmanabhaswami Temple Trust shall not be included in the recipient's total income for the indicated assessment years, subject to conditions: application or limited accumulation of income to the Institution's objects, permitted modes of investment, business income only if incidental with separate books, regular filing of returns, and transfer of surplus and assets on dissolution to an organization with similar objectives; the notification applies only to recipients' receipts on behalf of the Institution and not to other receipts.