(3)[ Notwithstanding anything contained in section 11, any amount of donation received by the trust or institution in terms of clause (d) of sub-section (2) of section 80-G [in respect of which accounts of income and expenditure have not been rendered to the authority prescribed under clause (v) of sub-section (5-C) of that section, in the manner specified in that clause, or] [Inserted by Act 4 of 2001, Section 5 (w.e.f. 3.2.2001).][which has been utilised for purposes other than providing relief to the victims of earthquake in Gujarat or which remains unutilised in terms of sub-section (5-C) of section 80-G and not transferred to the Prime Minister's National Relief Fund on [or before the 31st day of March,] [Inserted by Act 4 of 2001, Section 5 (w.e.f. 3.2.2001).] [2004] [ Substituted by Act 32 of 2003, Section 11, for " 2003" (w.r.e.f. 3.2.2001).][shall be deemed to be the income of the previous year and shall accordingly be charged to tax.] [Inserted by Act 4 of 2001, Section 5 (w.e.f. 3.2.2001).]
