Taxation of trust income expanded to include income classified under sub clause iia, subject to applicable charitable and statutory exemptions. Amendment expands Section 164 to treat income of the nature referred to in sub clause (iia) of clause (24) of section 2 as subject to tax to the extent it is not exempt under the charitable exemption or the parallel statutory exemption, and extends the same treatment to income derived from property held in part for charitable or religious purposes or falling within that sub clause.