Amendment of section 11

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..... (5). ; (b) after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of April, 1984, namely :- (4A) Sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) shall not apply in relation to any income, being profits and gains of business, unless - (a) the business is carried on by a trust wholly for public religious purposes and the business co .....

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..... 1959 (46 of 1959), and any other securities or certificates issued by the Central Government under the Small Savings Schemes of that Government; (ii) deposit in any account with the Post Office Savings Bank; (iii) deposit in any account with a scheduled bank or a co-operative society engaged in carrying on the business of banking (including a co-operative land mortgage bank or a co-operative land .....

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..... issued by the Central Government or a State Government; (vi) investment in debentures issued by, or on behalf of, any company or corporation both the principal whereof and the interest whereon are fully and unconditionally guaranteed by the Central Government or by a State Government; (vii) investment or deposit in any Government company as defined in section 617 of the Companies Act, 1956 (1 of 1 .....

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