Amendment of Section 13

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....tained in section 11 or section 12" shall be substituted; (ii) the following Explanation shall be inserted at the end, namely :- "Explanation : For the purposes of sub-clause (ii) of clause (c), in determining whether any part of the income or any property of any trust or institution is during the previous year used or applied, directly or indirectly, for the benefit of any person re....

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.... after clause (c), the following clause shall be inserted, namely :- "(cc) any trustee of the trust or manager (by whatever name called) of the institution;"; (ii) in clause (d), for the words "or member", the words "member, trustee or manager" shall be substituted; (iii) in clause (e), for the brackets and letter "(c)", the brackets and letters "....