Amendment of section 11

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....ve per cent.", the words "fifteen per cent." shall be substituted; (iii) in the Explanation,- (A) in clause (i), for the words "twenty-five per cent.", the words "fifteen per cent." shall be substituted; (B) in clause (2), for the words "seventy-five per cent.", the words "eighty-five per cent." shall be substituted; (b) in sub-section (2),- (i) for the words "seventy-five per cent.", the wor....

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....fter."; (c) in sub-section (3),- (i) after clause (c), the following clause shall be inserted, namely:- "(d) is credited or paid to any trust or institution registered under section 12AA or to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-....