Amendment of section 56.

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....day of April, 2006" shall be inserted with effect from the 1st day of April, 2006; (ii) in the proviso, after clause (d), the following clauses shall be inserted, namely:- "(e) from any local authority as defined in the Explanation to clause (20) of section 10; or (f) from any fund or foundation or university or other educational institution or hospital or other medical instit....

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....will or by way of inheritance; or (d) in contemplation of death of the payer; or (e) from any local authority as defined in the Explanation to clause (20) of section 10; or (f) from any fund or foundation or university or other educational institution or hospital or other medical institution or any trust or institution referred to in clause (23C) of section 10; or ....