Income exemption for receipts accepted on behalf of a religious institution, subject to accumulation, investment and filing conditions. Notification excludes from a person's total taxable income receipts accepted on behalf of Sri Bramaramba Mallikarjuna Swamyvari Devasthanam under the income exemption provision for specified institutions, subject to conditions requiring exclusive application or limited accumulation of income, permitted modes of investment, exclusion of business receipts unless incidental and separately accounted, regular filing of returns, and transfer of surplus on dissolution to a like-minded organization.