Charitable, Religious, Educational Trust or Institutions or Organizations and Tax on Accreted Income

Chapters / List

1. Meaning of "Charitable Purpose" - Section 2(15)

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2. Income of certain Universities, Hospitals, Educational Institution & Medical Institution - Section 10(23C)

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3. Application for approval of registration for claiming exemption u/s 10(23C))(iv)/(v)/(vi)/(via)

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4. Income from property held for Charitable or religious purpose - Section 11(1)

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5. Capital gains deemed to be applied for charitable/religious purposes - Section 11(1A)

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6. Exemption if income accumulated for specific purposes - Section 11(2)

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7. Exemption withdrawn if specific conditions not satisfied - Section 11(3)

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8. Property held under trust includes Business Undertaking - Section 11(4)

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9. Safe Investment mode for Trust - Section 11(5)

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10. No deduction of Depreciation allowed - Section 11(6)

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11. Exemption under section 10 not available except under section 10(1), 10(23C),10(23EC),10(46) and 10(46A) - Section 11(7)

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12. Conditions for applicability of sections 11 & 12 - Section 12A

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13. Procedure for Registration (Applicable till 31st March 2021) - Section 12AA

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14. Requirement for obtaining registration u/s 12AB w.e.f. 1st April 2021

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15. Procedure for fresh registration - Section 12AB

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16. Denial of Exemption under section 11 & 12 - Section 13(1)

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17. Educational and medical facilities to specified persons - Section 12(2) and 13(6)

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18. Anonymous Donations & Tax on Anonymous Donation - Section 13(7) & 115BBC

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19. Section 13(8) - When commercial receipts exceeds the specified threshold limit Section 13(9) - Exclusion of income from the total income

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20. Calculation of Income in case of certain violations - Section 13(10)

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21. Tax on specified incomes of certain Institutions - Section 115BBI

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22. Special Provisions Relating to Tax on Accreted Income of Certain Trusts and Institutions - Section 115TD

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