Tax exemption under Section 10(23C)(v) excludes income received for Church of South India Trust Association subject to compliance. Notification under Section 10(23C)(v) exempts income received by any person on behalf of The Church of South India Trust Association, Chennai for assessment years 2007-08 to 2009-10, subject to conditions: application or limited accumulation of income for institutional objects (excess accumulation beyond fifteen per cent limited to five years), restricted modes of investment per section 11(5), exclusion of non-incidental business income unless separately accounted, regular filing of returns, and transfer of surplus on dissolution to a like-minded organization.