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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>Voluntary contributions forming corpus recognised as income; investment modes broadened and company definition updated for tax treatment.</h1> Insertion treats voluntary contributions directed to form part of a trust or institution's corpus as income under section 11; the Explanation is amended to remove references to the deleted sub-section and to certain qualification words. The permitted-investments provision replaces the Government company reference with 'public sector company' and adds a clause allowing any other form or mode of investment or deposit as may be prescribed.

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