Assessment of trust

Assessee  is a trust. Trust files form 10 regarding accumulation of funds for general nature for coming 5 years under section 11(2) of IT act. But within 5 years the trust is not utilised the set apart the accumulated fund. The unutilised amount is taxable in the hands of trust on the year of accumalation under sec 11(3) of Income tax Act. What rate is applicable for the untilised amount whether maximum marginal rate or normal rate as per finance act. Kindly clarify?