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<h1>New Clause in Section 12A: Trusts with Income Over 10 Lakh Must Publish Accounts in Newspaper Before Filing Returns.</h1> Section 12A of the Income-tax Act is amended to include a new clause effective from April 1, 2002. This clause mandates that if a trust or institution's total income, calculated without considering sections 11 and 12, exceeds ten lakh rupees in any previous year, it must publish its accounts in a local newspaper before the due date for filing the income return under section 139(4A). Additionally, a copy of the newspaper publication must be submitted along with the income return.