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    <title>Deemed income of a non-profit organisation.</title>
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    <description>Amounts referred to in clause (f) of section 94 shall be deemed to be the income of the non-profit organisation if not utilised for the purpose for which accumulated within the specified period, or if they cease to remain invested or deposited in modes specified in section 95; such amount is deemed income in the financial year immediately following expiry of the specified period for non-utilisation, or in the year in which it ceases to be so invested or deposited.</description>
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      <description>Amounts referred to in clause (f) of section 94 shall be deemed to be the income of the non-profit organisation if not utilised for the purpose for which accumulated within the specified period, or if they cease to remain invested or deposited in modes specified in section 95; such amount is deemed income in the financial year immediately following expiry of the specified period for non-utilisation, or in the year in which it ceases to be so invested or deposited.</description>
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