Threshold for section 12A replaced by the maximum non-taxable amount, altering the section's applicability under the amendment. Clause (b) of section 12A substitutes the words requiring receipts under sections 11 and 12 to exceed fifty-thousand rupees with the test that they exceed 'the maximum amount which is not chargeable to income-tax', thereby replacing a fixed monetary threshold with the statutory non-taxable ceiling and changing the operative trigger of the clause.