(xii)as a contribution, ] [in the name of any person] [ Substituted by Act 32 of 1994, Section 29, for " any person" (w.r.e.f. 1.4.1991).][specified in sub-section (4), for participation in the Unit-linked Insurance Plan, 1971 (hereafter in this section referred to as the Unit-linked Insurance Plan) deemed to have been made under sub-clause (a) of clause (8) of section 19 of the Unit Trust of India Act, 1963 (52 of 1963); [Inserted by Act 12 of 1990, Section 30 (w.e.f. 1.4.1991).]