75. Omitted by the Finance Act, 2002, w.e.f. 1-4-2002. Prior to its omission, the proviso, as inserted by the Finance Act, 2001, w.e.f. 1-4-2002, read as under :

      “Provided also that where the total receipts of the fund or institution referred to in sub-clause (iv) or of any trust or institution referred to in sub-clause (v) or of any University or other educational institution referred to in sub-clause (vi) or of any hospital or other institution referred to in sub-clause (via) exceed one crore rupees in any preceding year, the fund or trust or institution or University or other educational institution or hospital or other institution, as the case may be, shall—

   (i)  publish its accounts in a local newspaper; and

  (ii)  furnish along with the application prescribed in the first proviso to this clause, the copy of the local newspaper in which such accounts have been published;”