Amendment of section 11.

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...."Explanation 3A.-For the purposes of this sub-section, where the property held under a trust or institution includes any temple, mosque, gurdwara, church or other place notified under clause (b) of sub-section (2) of section 80G, any sum received by such trust or institution as voluntary contribution for the purpose of renovation or repair of such temple, mosque, gurdwara, church or other place, m....

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....e (c) or clause (d) of the said Explanation is violated, such sum shall be deemed to be the income of such trust or institution of the previous year during which the violation takes place."; (b) in sub-section (3), with effect from the 1st day of April, 2023,- (a) in clause (c), the words "or in the year immediately following the expiry thereof" shall be omitted; (b) for the l....