(i) the Prime Minister' s National Relief Fund; or

(ii) the Prime Minister' s Fund (Promotion of Folk Art); or

(iii) the Prime Minister' s Aid to Students Fund; 6[ or]

(iiia) 7[ the National Foundation for Communal Harmony; or]

(iv) 8[ any other fund or institution established for charitable purposes which may be notified' by the Central Government in the Official Gazette, having regard to the objects of the fund or institution and its importance throughout India or throughout any State or States; or

(v) any trust (including any other legal obligation) or institution wholly for public religious purposes or wholly for public religious and charitable purposes, which may be notified 2 by the Central Government in the Official Gazette, having regard to the manner in which the affairs of the trust or institution are administered and supervised for ensuring that the income accruing thereto is properly applied for the objects thereof: Provided that the fund or trust or institution referred to in sub- clause (iv) or sub- clause (v) shall make an application in the prescribed form 3 and manner to the prescribed authority for the purpose of grant of the exemption, or continuance thereof, under sub- clause (iv) or sub- clause (v): Provided further that the Central Government may, Wore notifying the fund or trust or institution under sub- clause (iv) or sub- clause (v), call for such documents (including audited annual accounts) or information from the fund or trust or institution as it thinks necessary in order to satisfy itself about the genuineness of the activities of the fund or trust or institution and that Government may also make such inquiries as it may deem necessary in this behalf: Provided also that the fund or trust or institution referred to in sub- clause (iv) or sub- clause (v)-

(i) any assets held by the fund, trust or institution where such assets form part of the corpus of the fund, trust or institution as on the 1st day of June, 1973 ;

(ii) any assets (being debentures issued by, or on behalf of, any company or corporation), acquired by the fund, trust or institution before the 1st day of March, 1983 ;

(iii) any accretion to the shares, forming part of the corpus mentioned in sub- clause (i), by way of bonus shares allotted to the fund, trust or institution;

(iv) voluntary contributions received and maintained in the form of jewellers, furniture or any other article as the Board may, by notification in the Official Gazette, specify, for any period during the previous year otherwise than in any one or more of the forms or modes specified in sub- section (5) of section 11:] Provided also that the exemption under sub- clause (iv) or sub- clause (v) shall not be denied in relation to anyfunds invested or deposited before the 1st day of April, 1989 , otherwise than in any one or more of the forms ormodes specified in sub- section (5) of section 11 if such funds do not continue to remain so invested or deposited after the 30thday of March, 1[ 1993 ]: 2[ Provided also that the exemption under sub- clause (iv) or sub- clause (v) shall not be denied in relation to voluntary contribution, other than voluntary contribution in cash or voluntary contribution of the nature referred to in clause (b) of the third proviso to this sub- clause, subject to the condition that such voluntary contribution is not held by the trust or institution, otherwise than in any one or more of the forms or modes specified in sub- section (5) of section 1 1, after the expiry of one year from the end of the previous year in which such asset is acquired or the 31st day of March, 1992 , whichever is later:] Provided also that nothing contained in sub- clause (iv) or sub- clause (v) shall apply in relation to any income of the fund or trust or institution, being profits and gains of business, unless the business is incidental to the attainment of its objectives and separate books of accounts are maintained by it in respect of such business: Provided also that any notification issued by the Central Government under sub- clause (iv) or sub- clause (v) shall, at any one time, have effect for such assessment year or years, not exceeding three assessment years (including an assessment year or years commencing before the date on which such notification is issued) as may be specified in the notification;] The term' deemed to have been utilised' in column 11 has been used to cover income of the type mentioned in Explanation 2 to sub- section (1) and sub- section (1A) of section 11 so that such income may be excluded for determining compliance with the condition regarding application accumulation of income to the objects of the trusts institutions. In the amended Form 56 columns 16 and 17 seek information in respect of transactions contemplated in sub- sections (2) and (3) of section 13. This does not imply that the provisions of sections 11 and 1, 3 will be applied. It will enable the prescribed authority to know broadly that the institution trust is working genuinely towards its objects. 3 The Notifications issued under section 10 (23C) should specify the assessment year or years and be valid for that period which is specified therein and for no other period.