Income exemption for National Human Rights Commission contributions conditioned on exclusive application, permitted investments, and reporting compliance. Any income received by any person on behalf of the National Human Rights Commission, New Delhi shall not be included in the total income of such person for the specified assessment years, provided the Institution applies or accumulates income exclusively for its objects with restricted accumulation periods for excess amounts, confines investments to permitted forms, treats business income as taxable unless incidental with separate books, files returns regularly, and transfers surplus and assets on dissolution to an organization with similar objectives.