'Income' in the case of a charitable trust or institution has to be understood in the broadest of terms. As in the case of any other assessee, it will include income falling under different heads of income, including profits and gains of business or profession, capital gains, income from house property and income from other sources (such as dividends, interest on securities, etc.). Additionally, in the case of a charitable trust or institution, donations received ('voluntary contributions'), which otherwise do not possess the character of 'income' are also to be included in income. All these amounts will, in the first instance, be included in the income of the charitable trust or institution, and, thereafter, the exemption can be claimed subject to fulfilment of prescribed conditions.