Tax exemption for income received on behalf of EAN India applies subject to conditions on application, accumulation, investment and compliance. Notification exempts income received by any person on behalf of EAN India, New Delhi from inclusion in the recipient's total income for assessment years 2005-06 to 2007-08, subject to conditions: exclusive application or limited accumulation of income for institutional objects with a five-year cap on excess accumulation; permissible modes of investment or deposit; exclusion of business receipts unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a like-minded organization. The exemption applies only to recipients and not to the Institution's own tax position.