In section 10 of the Income-tax Act, -
(a) after clause (20), the following clause shall be, and shall be deemed always to have been, inserted, namely :-
"(20A) any income of an authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both;";
(b) after clause (22), the following clause shall be inserted, namely :-
"(22A) any income of a hospital or other institution for the reception and treatment of persons suffering from illness or mental defectiveness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profit;".