(ii)that, under clause (c) of sub-section (1) of section 13 of the Income-tax Act, the exemption under section 11 or section 12 of that Act is denied to the institution or fund in relation to any income arising to it from any investment referred to in clause (h) of sub-section (2) of section 13 of the said Act where the aggregate of the funds invested by it in a concern referred to in the said clause (h) does not exceed five per cent, of the capital of that concern.
