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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Accumulation or Set Apart of Trust Income: new conditions allow exclusion if notice given and approved investments maintained.</h1> Amendments to Section 11 allow income of trusts not applied to charitable or religious purposes to be excluded from total income if the recipient gives written notice specifying purposes and a period (not exceeding ten years) and if the money is invested or deposited in prescribed instruments-Government securities or other Central Government-approved securities, specified Post Office or bank accounts (including time deposits and cooperative banks), or approved financial corporations. Income misapplied, ceasing to be invested or not utilised within the period is deemed to be the recipient's income in the relevant year.

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