Amendment of section 11.

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..... 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, may, at its option, be tr .....

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..... ch 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 be substituted, namely:- "shall b .....

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..... ll 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 claimed to have been applied by the trust or instit .....

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