Safe investment mode for trusts: specified instruments and deposits preserve tax treatment of accumulated charitable income. A uniform safe investment regime prescribes specific permitted modes for funds of charitable, religious and educational trusts and for accumulated income beyond prescribed limits. Permitted investments include Central Government small savings instruments, Post Office Savings Bank and scheduled bank deposits, Unit Trust units, government securities, government guaranteed debentures, deposits/investments in public sector companies (with transitional protections), IDBI deposits, and other prescribed modes. Definitions and explanatory notes-covering scheduled banks, long term finance, public companies, urban infrastructure and immovable property-plus Rule 17C additions (mutual fund schemes, infrastructure bonds, equity investments by recognised intermediaries, incubators, payment system related investments and specified trusts and instruments) complete the approved list.