AMENDMENT OF SECTION 12A InS.12A of the Income-tax Act-, after clause
b), the following clause shall be inserted with effect from the 1st day of April, 2002, namely:" "(c) where the total income of the trust or institution as computed under this Act without giving effect to the provisions ofsection 11-andSection 12-exceeds one crore rupees in any previous year, the trust or institution" (i) publishes its accounts in a local newspaper, before the due date for furnishing the return of income under sub -section (4A) ofsection 139-; and (ii) furnishes a copy of such newspaper along with such return.".