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TMI BlogAmendment of section 11.X X X X Extracts X X X X X X X X Extracts X X X X ..... xplanation 3A. -For the purposes of this sub-section, where the property held under a trust or institution includes any temple, mosque, gurdwara, church or other place notified under clause (b) of sub-section (2) of section 80G, any sum received by such trust or institution as voluntary contribution for the purpose of renovation or repair of such temple, mosque, gurdwara, church or other place, ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Explanation is violated, such sum shall be deemed to be the income of such trust or institution of the previous year during which the violation takes place. ; (b) in sub-section (3), with effect from the 1st day of April, 2023,- (a) in clause (c), the words or in the year immediately following the expiry thereof shall be omitted; (b) for the long line, the following long line shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny sum payable by any trust or institution shall be considered as application of income in the previous year in which such sum is actually paid by it (irrespective of the previous year in which the liability to pay such sum was incurred by the trust or institution according to the method of accounting regularly employed by it): Provided that where during any previous year, any sum has been clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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