Income exemption for donations to Mysore Resettlement and Development Agency applies subject to specified compliance and accumulation limits. Income received by any person on behalf of The Mysore Resettlement and Development Agency, Bangalore is exempt under Section 10(23C)(iv) for assessment years 2006-07 to 2008-09, provided the Institution applies or appropriately accumulates income for its objectives (with accumulation above fifteen percent limited to five years), confines investments to modes permitted by section 11(5), treats business income as incidental only if separately accounted, files returns regularly, and transfers surplus assets on dissolution to a like-minded organization.