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    <title>Amendment of section 12A</title>
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    <description>An amendment requires that where a trust or institution&#039;s total income, computed without the provisions for charitable or religious income, exceeds the specified threshold in a previous year, the trust must publish its accounts in a local newspaper before the return due date and furnish a copy of that newspaper with the income-tax return.</description>
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      <description>An amendment requires that where a trust or institution&#039;s total income, computed without the provisions for charitable or religious income, exceeds the specified threshold in a previous year, the trust must publish its accounts in a local newspaper before the return due date and furnish a copy of that newspaper with the income-tax return.</description>
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