Taxation of accumulated charitable trust income: specified misapplied or improperly invested receipts are subject to a special tax rate. Section 115BBI imposes a special tax on specified receipts of charitable or religious institutions where exemption under Section 11 is unavailable, including income from excess accumulation, deemed income not timely applied, accumulated income applied for non charitable purposes, income from impermissible investments, income applied for interested persons, and income used for charitable purposes outside India; these specified items are aggregated and taxed at a statutory rate plus surcharge and cess.