¹⁹[Notice for accumulation of income by charitable or religious trust or institution or association referred to in clauses (21) and (23) of section 10.

17. The notice to be given to the Assessing Officer or the prescribed authority under sub-section (2) of section 11 or under the said provision as applicable under clause (21) or clause (23) of section 10 shall be in Form No. 10 and shall be delivered before the expiry of the time allowed under sub-section (1) of section 139, for furnishing the return of income.²⁰]