Section 21A. Assessment in cases of diversion of property, or of income from property, held under trust for public charitable or religious purposes

7[ 21A. Assessment in cases of diversion of property, or of income from property, held under trust for public charitable or religious purposes.—[8] [Notwithstanding anything contained in clause (i) of section 5, where any property is held] under trust for any public purpose of a charitable or religious nature in India and— 9[(i) any part of such property or any income of such trust [whether derived from such property or from voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2 of the Income-tax Act] is used or applied, directly or indirectly, for the benefit of[10] [any person referred to in sub-section (3) of section 13 of the Income-tax Act], or 1. Ins. by Act 32 of 1971, s. 34 (w.e.f. 1-4-1972).