Income of trusts or institutions from contributions

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..... utions 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 medical or educational services, m .....

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..... (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 the authority prescribed under clause (v) of sub-section (5C .....

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..... ion 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 Finance Act, 2003, w.r.e.f. 3-2-2001. Earlier "2003" was substituted for "2002" by the Financ .....

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