Section 3. In section 3 of the principal Act, for clause (g), the following clause shall be, and shall be deemed always to have been, substituted, namely:

3. In section 3 of the principal Act, for clause (g), the following clause shall be, and shall be deemed always to have been, substituted, namely:— '(g) "net annual income", in relation to a wakf, means the gross income thereof from all sources in a year excluding only— (i) land revenue, cess, rates and taxes payable to the Government or any local authority; and (ii) donations given or offerings made with a specific direction that they shall form part of the corpus of the wakf: Provided that the interest or income, if any, accruing from such donations or offerings shall be taken into account in calculating the gross annual income;'. Amendment of section 4.