(26B)any income of a corporation established by a Central, State or Provincial Act or of any other body, institution or association (being a body, institution or association wholly financed by Government) where such corporation or other body or institution or association has been established or formed for promoting the interests of the members of the Scheduled Castes or the Scheduled Tribes or backward classes or of any two or all of them.Explanation.—For the purposes of this clause,—(a)"Scheduled Castes" and "Scheduled Tribes" shall have the meanings respectively assigned to them in clauses (24) and (25) of article 366 of the Constitution;(b)"backward classes" means such classes of citizens, other than the Scheduled Castes and the Scheduled Tribes, as may be notified—(i)by the Central Government; or(ii)by any State Government,as the case may be, from time to time;
