23. Income of the Trust. The income of the Trust shall consist of-
(i) in relation to the first unit scheme,-
(a) the income arising out of the capital referred to in sub- section (1) of section 22,
(b) any gifts, grants, donations or benefactions treated as the income of that scheme under section 20B, and
(c) any other income allocated to that scheme by the Board having regard to the nature of the income and other relevant factors;
(ii) in relation to any subsequent unit scheme,-
(a) the income arising out of the capital referred to in sub- section (2) of section 22,
(b) any gifts, grants, donations or benefactions treated as the income of that scheme under section 20B, and
(c) any other income allocated to that scheme by the Board having regard to the nature of the income and other relevant factors.