option to be exercised
Option to pay tax under section 115BAC/115BAD/ 115BAE where return is to be filed by 31st July.
statement of accumulated income
Statement as to set apart/accumulated income for future application, where assessee required to furnish return by July 31
option by charitable trust
Exercise of option available in Explanation to section 11 (1) where assessee required to furnish return by July 31