(xiiib)[ as subscription, not exceeding ten thousand rupees, to any units of any Mutual Fund notified under clause (23-D) of section 10 or the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of 1963), under any plan formulated in accordance with such scheme as the Central Government may, by notification in the Official Gazette, specify in this behalf; [ Inserted by Act 18 of 1992, Section 51 (w.e.f. 1.4.1993).]