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    <title>Amendment of section 12</title>
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    <description>Donations falling under the charitable-donation provision that are used other than for Gujarat earthquake relief, or that remain unutilised and are not transferred to the designated relief fund by the prescribed deadline, shall be deemed income of the relevant previous year and taxed notwithstanding the normal exemption for trusts.</description>
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      <description>Donations falling under the charitable-donation provision that are used other than for Gujarat earthquake relief, or that remain unutilised and are not transferred to the designated relief fund by the prescribed deadline, shall be deemed income of the relevant previous year and taxed notwithstanding the normal exemption for trusts.</description>
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