Rationalisation of persons specified under sub-section (3) of section 13 for trusts or institutions

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....es that section 11 or section 12 shall not apply to exclude any income from the total income of trust of institution, if such income enures, or such income or any property of the trust or the institution is used or applied, directly or indirectly for the benefit of any person referred to in sub-section (3), which inter alia are as following - Ÿany person who has made a substantial contribut....

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....e sub-section (3) of section 13 to provide that,- (i) persons referred to in clause (b) of sub-section (3) of section 13, shall be any person whose total contribution to the trust or institution, during the relevant previous year exceeds one lakh rupees, or, in aggregate up to the end of the relevant previous year exceeds ten lakh rupees, as the case may be; (ii) relative of any such person as....