Income exemption for institution receipts: amounts received on behalf of eligible institution excluded from recipient's taxable income subject to conditions. Any income received by any person on behalf of Jyotirmath Badrikashram Himalaya, Kolkata is excluded from the recipient's total income for the specified assessment years under Section 10(23C)(iv), subject to conditions: application or permissible accumulation of income to institutional objects with limited excess accumulation period, prescribed modes of investment, exclusion of business income unless incidental and separately accounted, regular return filing, and transfer of surplus on dissolution to a like-minded organization.