Voluntary contributions as corpus: conditional treatment; violation treated as income and deemed income timing clarified. Sums received as voluntary contributions for renovation or repair of notified religious places may be treated by a trust or institution as part of the corpus if applied only for the stated purpose, not used to make contributions to others, kept separately identifiable, and invested or deposited in specified forms; breach of these conditions makes the sum the trust's income in the previous year of violation. Amendments also specify distinct events when accumulated or set-aside sums are deemed income and provide that payable sums are treated as application of income in the year actually paid, with a proviso against double allowance.