Charitable income exemption: donations received on behalf of the Goud Saraswat Brahman Community not includable in donors' taxable income. Notification under Section 10(23C)(v) excludes from the taxable total income of persons any income received by them on behalf of The Temples, Charitable Institutions and Funds of the Goud Saraswat Brahman Community of Bombay, Mumbai for the specified assessment years, subject to conditions requiring exclusive application or limited accumulation of income, permitted modes of investment, separate accounting for incidental business, regular return filing, and transfer of surplus and assets on dissolution to a like-minded organization.