Charitable deduction scope expanded to cover additional trust provisions under income tax law, broadening eligibility for relief. Explanation 2 below sub section (5) of Section 80G substitutes the prior isolated reference to section eleven with broader cross references: clause (i) is amended to refer to section eleven, the provisions corresponding to section twelve and section twelve A; clause (ii) is amended to refer to section eleven or the provisions corresponding to section twelve, thereby expanding which trust and nonprofit receipts are recognised for deduction purposes.