The forms and modes of investment or deposits under clause (xii) of sub-section (5) of section 11 shall be the following, namely :—
(i) investment in the units issued under any scheme of the mutual fund referred to in clause (23D) of section 10 of the Income-tax Act, 1961;
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(ii) any transfer of deposits to the Public Account of India;]
[(iii) deposits made with an authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both;]
[(iv) investment
by way of acquiring equity shares of a depository as defined in clause
(e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996).