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    <title>Amendment of section 11</title>
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    <description>Insertion treats voluntary contributions directed to form part of a trust or institution&#039;s corpus as income under section 11; the Explanation is amended to remove references to the deleted sub-section and to certain qualification words. The permitted-investments provision replaces the Government company reference with &quot;public sector company&quot; and adds a clause allowing any other form or mode of investment or deposit as may be prescribed.</description>
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      <description>Insertion treats voluntary contributions directed to form part of a trust or institution&#039;s corpus as income under section 11; the Explanation is amended to remove references to the deleted sub-section and to certain qualification words. The permitted-investments provision replaces the Government company reference with &quot;public sector company&quot; and adds a clause allowing any other form or mode of investment or deposit as may be prescribed.</description>
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