(b)in the case of any institution, fund or trust referred to in clause (22) or clause (22-A) or clause (23-B) or clause (23-C) of section 10 of the Income-tax Act, the provisions of ][clauses (i) to (ii) shall not apply.] [ Substituted by Act 4 of 1988, Section 144 (w.e.f. 1.4.1989).]