Delayed return of trust

Gross Receipts from property held under Trust [including voluntary donation*]  xxx
Less: 15% Ad-hoc Deduction (It will be given in every case)  xxx   
Less: Expenditure towards the main purpose of such Trust xxx  
Total Income  xxx    

Now tax would be calculated on such total income. The tax rate on Trusts would be same as on Individuals. 

[*This shall not include donation towards Corpus. Any Voluntary Donation towards Corpus of Trust shall always be Exempt.]