Amendment of section 13

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....ely :- "(d) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof, if for any period during the previous year - (i) any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11....

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....y of June, 1973 and such assets were not purchased by the trust or institution or acquited by it by conversion of, or in exchange for, any other asset; (ii) any assets (being debentures issued by, or on behalf of, any company or corporation) acquired by the trust or institution before the 1st day of March, 1983; (iii) any funds representing the Profits and gains of business, bein....