Deduction for trust expenditure allowed subject to conditions when trust loses exemption under section 12A. Effective 1 April 2023, section 13 is amended to refine cross-references and to insert sub-sections permitting deduction of expenditure (other than capital expenditure) incurred in India for a trust's objects when exemption-limiting provisions apply or charitable-status conditions are violated, subject to conditions: not from corpus as of the prior financial year end, not from loans or borrowings, no depreciation claim for assets whose acquisition was treated as application of income, and not contributions or donations; business-deduction rules apply mutatis mutandis; no other deduction, allowance or loss set-off is permitted.