Income of trusts or institutions from contributions

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..... ses (not being contributions made with a specific direction that they shall form part of the corpus of the trust or institution) shall for the purposes of section 11 be deemed to be income derived from property held under trust wholly for charitable or religious purposes and the provisions of that section and section 13 shall apply accordingly. ] 3 [ (2) The value of any services, being medi .....

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..... referred to in clause ( a ) or clause ( b ) or clause ( c ) or clause ( cc ) or clause ( d ) of sub-section (3) of section 13. ] 4 [ (3) Notwithstanding anything contained in section 11, any amount of donation received by the trust or institution in terms of clause ( d ) of sub-section (2) of section 80G 5 [ in respect of which accounts of income and expenditure have not been rendered to .....

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..... ion 12 was substituted by the Finance Act, 1972, w.e.f. 1-4-1973. 2. Section 12 renumbered as section 12(1) by the Finance Act, 2000, w.e.f. 1-4-2001. 3. Inserted by the Finance Act, 2000, w.e.f. 1-4-2001. 4. Inserted by the Taxation Laws (Amendment) Act, 2001, w.r.e.f. 3-2-2001. 5. Inserted by the Finance Act, 2002, w.r.e.f. 3-2-2001. 6. Substituted for 2003 by the Fina .....

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