Tax exemption for donations to religious institution: amounts received on its behalf excluded from donor's taxable income subject to conditions. Notification excludes amounts received by any person on behalf of the Nanded Sikh Gurudwara from that person's total income for assessment years 2003-04 to 2005-06, conditioned on the institution applying or accumulating income exclusively for its objects, limiting accumulations above fifteen percent to five years, investing funds only in permitted forms under section 11(5) (with limited exceptions for certain voluntary contributions), treating business receipts as taxable unless incidental and separately accounted, requiring regular return filing, and directing surplus assets on dissolution to a like-minded organization.