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Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties
Home List Manuals Income Tax Manual Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties This
 

Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties

Ch. No.

Topic

1

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

2

Exemption Under Section 10(23C)

3

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

4

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

5

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

6

Section 11(3) - Exemption withdrawn if specific conditions not satisfied

7

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

8

Section 11(6) - No deduction of Depreciation allowed

9

Section 11(7) - Exemption under section 10 not available except under section 10(1) and 10(23C)

10

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

11

Section 12AA - Procedure for Registration

12

Section 13(1) - Section 11 not to apply in certain cases

13

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

14

Section 115BBC & 13(7) - Anonymous Donations

15

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

16

Section 13A - Special provision relating to incomes of Political Parties

17

Section 13B - Taxation of Electoral Trust

 
 
 
 
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