Income exemption on behalf of charitable institution excludes such receipts from assessable total income subject to compliance obligations. Notification exempts from total income any receipts received on behalf of The Synodical Board of Health Services, New Delhi for the specified assessment years, subject to conditions: income must be applied wholly and exclusively to institutional objects or accumulated within the permitted accumulation cap; investments must be in modes specified under section 11(5); business income is excluded from exemption unless incidental with separate books; returns must be regularly filed; and on dissolution surplus and assets must transfer to a like-minded organization. The exemption applies only to recipients' receipts on behalf of the institution.