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[Cites 0, Cited by 355] [Section 11(1)] [Section 11] [Entire Act]

Union of India - Subsection

Section 11(1)(d) in The Income Tax Act, 1961

(d)income in the form of voluntary contributions made with a specific direction that they shall form part of the corpus of the trust or institution [,subject to the condition that such voluntary contributions are invested or deposited in one or more of the forms or modes specified in sub-section (5) maintained specifically for such corpus].