Applicability of section 13(1)(d) of the Income-tax Act, 1961, for assessment year 1983-84--Clarification regarding

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....tuted by the Finance Act, 1983, with effect from 1-4-1983. The provisions of the new sub-clause were to be applicable from the assessment year 1983-84 onwards. This was also clarified in paragraph 18.7 of Board's Circular No.372 dated 8-12-1983 [F.No.131/(27)/83- TPL] (See [1984] 146 ITR (St.) 9). However, under sub-clause (ii) of the said section, religious/charitable trusts and institutions hav....