Try to fix mode.

src/MAKE_ETAGS

+#!/bin/sh
+trap "rm -f /tmp/$$" 0 1 2 3 15
+rm -f ./TAGS
+find `pwd`/ -type f -name '*.[chyl]' -print | \
+  xargs etags --append --output=TAGS
+
+find . -type d -print | \
+while read DIR; do
+  [ "$DIR" != "." ] && ln -f -s `pwd`/TAGS $DIR
+done