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    <title>Amendment of section 13.</title>
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    <description>Amendment revises clause (b) to prescribe an annual contribution threshold for the relevant previous year and an aggregate contribution threshold up to the end of the relevant previous year for trusts and institutions claiming tax exemption, and makes minor textual deletions in clauses (d) and (e).</description>
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      <description>Amendment revises clause (b) to prescribe an annual contribution threshold for the relevant previous year and an aggregate contribution threshold up to the end of the relevant previous year for trusts and institutions claiming tax exemption, and makes minor textual deletions in clauses (d) and (e).</description>
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