Trust contributions directed to form corpus not treated as application of income under the Income-tax amendment. The amendment adds Explanation 2 clarifying that any amount credited or paid out of income described in clause (a) or clause (b) read with Explanation 1 to another trust or institution registered under section 12AA, when given with a specific direction that it shall form part of the recipient's corpus, shall not be treated as application of income for charitable or religious purposes.