S. 11 : Property held for charitable purposes-Application of income-Fixed deposit-Not shown as earmarked fund for a charitable purposes-Not eligible exemption-Form No.10 was filed before competition of assessment-Eligible deduction-Time limit for furnishing Form No.10 was prescribed by Finance Act, 2015 with effect form 1-4-2016. [S. 11 (1)(a), 11(2)(c), Form No. 10]