Amendment of section 11.

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....rior to the due date specified" shall be substituted; (b) in Explanation 4,- (I) in clause (i),- (a) in the proviso, for the words "deposit; and", the word "deposit:" shall be substituted; (b) after the proviso, the following provisos shall be inserted, namely:- "Provided further that provisions of the first proviso shall apply only if there was no viol....

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....021;"; (II) in clause (ii), after the proviso, the following provisos shall be inserted, namely:- "Provided further that provisions of the first proviso shall apply only if there was no violation of the conditions specified- (a) in clause (c) of this sub-section; (b) in Explanations 2, 3 and 5 of this sub-section; (c) in the Explanation to this section;....

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....erred to in Explanation 2, to any fund or trust or institution 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-clause (via) of clause (23C) of section 10, as the case may be, or other trust or institution registered under section 12AB, as the case may be, shall be treated as a....