Amendment of section 13

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..... or charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during the previous year - (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds of the trust or institution invest .....

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..... by it by conversion of, or in exchange for, any other asset; (ii) any assets (being debentures issued by, or on behalf of, any company or corporation) acquired by the trust or institution before the 1st day of March, 1983; (iii) any funds representing the Profits and gains of business, being profits and gains of any previous year relevant to the assessment year commencing on the 1st day of April, .....

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