Amendment of Section 13

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..... tion 11 or section 12 shall be substituted; (ii) the following Explanation shall be inserted at the end, namely :- Explanation : For the purposes of sub-clause (ii) of clause (c), in determining whether any part of the income or any property of any trust or institution is during the previous year used or applied, directly or indirectly, for the benefit of any person referred to in sub-section (3), .....

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..... ed, namely :- (cc) any trustee of the trust or manager (by whatever name called) of the institution; ; (ii) in clause (d), for the words or member , the words member, trustee or manager shall be substituted; (iii) in clause (e), for the brackets and letter (c) , the brackets and letters (c), (cc) shall be substituted; (d) in sub-section (4), for the word and figures section 11 , the words and figu .....

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