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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME This

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Section 11 - Income from property held for charitable or religious purposes. - Income-tax Act, 1961

Extract

  1. 103/2023 - Dated: 18-12-2023 - Income Tax - Income-tax Amendment (Twenty-Eighth Amendment) Rules, 2023 - Insert clause x in Rule 17C of IT Rule 1962
  2. 96/2022 - Dated: 17-8-2022 - Income Tax - Income-tax (25th Amendment) Rules, 2022
  3. 42/2022 - Dated: 22-4-2022 - Income Tax - Income-tax (10th Amendment) Rules, 2022
  4. 15/2020 - Dated: 5-3-2020 - Income Tax - Income-tax (7th Amendment) Rules, 2020
  5. 3/2016 - Dated: 14-1-2016 - Income Tax - Income-tax (1st Amendment) Rules, 2016
  6. 52/2014 - Dated: 22-10-2014 - Income Tax - Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities
  7. F. No. 196/6/2013-ITA-1 - Dated: 24-6-2013 - Income Tax - Standardizing the process of filing application under section 10(46) of the Income Tax Act, 1961
  8. S.O. 1118(E) - Dated: 15-3-2012 - Income Tax - Little Flower Education Society, C/o. Bikaner Boys School approved for the purpose of section 10(23C)(vi)
  9. S.O. 1117(E) - Dated: 14-3-2012 - Income Tax - Sarvodaya Sikshan Sansthan, Didwana Road, Chenar, Nagaur approved for the purpose of section 10(23C)(vi)
  10. S.O. 5 - Dated: 18-12-2009 - Income Tax - Chief Commissioner of Income Tax, Jodhpur aprove "Lala Kamlapat Singhama Education Sansthan, Gotan, Distt. Nagaur" for the purpose of sub-clause (vi) of clause (23C) of Section 10 for the assessment year 2010-11.
  11. S.O. 3323 - Dated: 26-10-2009 - Income Tax - Approved the SRM Institute of Science & Technology, Chennai has been approved for the purpose of Section 23C(iv) of the Income-tax Act, 1961 (43 of 1961)
  12. S.O. 3182 - Dated: 21-10-2009 - Income Tax - Approved the Rose Land Public School Society, Jaipur has been approved for the purpose of Section 23C(vi) of the Income-tax Act, 1961 (43 of 1961)
  13. S.O. 3070 - Dated: 21-10-2009 - Income Tax - Approved Sri Sachiyay Mataji Trust, Osian has been approved for the purpose of Section 23C(v) of the Income-tax Act, 1961 (43 of 1961)
  14. S.O. 2692 - Dated: 23-9-2009 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 - Exemptions charitable funds/institutions - Notified fund or charitable institution
  15. S.O. 2528 - Dated: 4-9-2009 - Income Tax - Notify the "West Zone Cultural Centre, Udaipur (Rajasthan)" u/s 10(23C)(vi)
  16. S.O. 2456 - Dated: 27-8-2009 - Income Tax - Approved Rajashan Medical Society and Research Centre, Sumerpur for the purpose of Section 23C(v) of the Income-tax Act, 1961 (43 of 1961)
  17. S.O. 2327 - Dated: 19-8-2009 - Income Tax - Approved "Social Work & Research Centre, Tilonia, Ajmer (Rajasthan)" u/s 10(23C)(vi)
  18. S.O. 2035 - Dated: 20-7-2009 - Income Tax - Approved Latur and Ormanabad District Mathadi and Unprotected Labour Board, Latur u/s 10(23C)(vi)
  19. S. O. 1974 - Dated: 9-7-2009 - Income Tax - Approved Sudharsan Educational Trust, Sudharsan Street, Palace Nagar, Opp. Collector's Office, Pudukottai- u/s 10(23C)(vi)
  20. S.O. 1925 - Dated: 25-6-2009 - Income Tax - Approved Marudhar Mahila Sikahan Sangh, Post-vidhyawadi (Khimel-Rani, Distt.-Palli u/s 10(23C)(vi)
  21. S.O. 1924 - Dated: 25-6-2009 - Income Tax - Approved Seth Kalyanji Parmanandji Pedhi, Sirohi u/s 10(23C)(v)
  22. S.O. 1875 - Dated: 22-6-2009 - Income Tax - Notify the "Bal Vidya Prasarak Mandal Near CBS, old Agra Road, Nashik" u/s 10(23C)(vi)
  23. S.O. 1826 - Dated: 12-6-2009 - Income Tax - Approved St. Joan's Educational Trust, Jangalahalli, B. Pallipatti Post, Pappireddipatti Taluk, Dharmapuri District u/s 10(23C)(vi)
  24. S.O. 784 - Dated: 24-3-2009 - Income Tax - Notify the "Asha Dham Ashram Society, 'B' Block, Sajjan Nagar, Udaipur (Rajasthan)" u/s 10(23C)(vi)
  25. S.O. 847 - Dated: 17-3-2009 - Income Tax - Approved C.M.S. Educational Trust S.F. No. 231, Marappanaikanpatty Village, Eranapauram Post, Namakkal Taluk, Namakkal-District u/s 10(23C)(vi)
  26. S.O. 783 - Dated: 12-2-2009 - Income Tax - Approved The Salem Diocese Society, Bishop's House, Post Box No. 703, Maravaneri,Salem - u/s 10(23C)(vi)
  27. S.O. 741 - Dated: 29-1-2009 - Income Tax - Approved "Tilonia Shodh Evam - Vikas Sansthan, Kishangarh (Rajasthan)" u/s 10(23C)(vi)
  28. S.O. 481 - Dated: 18-12-2008 - Income Tax - Approved "Saraswati Shikshan Samiti, Mandia Road, Pali (Rajasthan)" u/s 10(23C)(vi)
  29. S.O. 1531 - Dated: 19-9-2008 - Income Tax - Approval to "Faith Ministry Society" under Sub-Clause (via) of Clause (23C) of Section 10 of the Income Tax Act, 1961
  30. 276/2007 - Dated: 26-11-2007 - Income Tax - Notifies Kodaikanal Boat and Rowing Club, Kodaikananal for the purpose of Section 10(23)
  31. 225/2007 - Dated: 10-8-2007 - Income Tax - Section 10(23) of the Income-tax Act, 1961 - Exemptions - Sports associations/institutions - Notified "All India Football Federation, Cannanore, Kochi"
  32. 206/2007 - Dated: 21-6-2007 - Income Tax - Under section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “Mayor's Sports Benefit Fund, Kolkata " for the purpose of the said clause for the assessment years 1997-98 to 1999-2000
  33. 205/2007 - Dated: 19-6-2007 - Income Tax - Under section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “The Karnataka State Bridge Association, Bangalore " for the purpose of the said clause for the assessment years 1997-98 to 1999-2000
  34. 181/2007 - Dated: 28-5-2007 - Income Tax - Any income received by any person on behalf of Jallianwala Bagh National Memorial Trust, Amritsar exempted under Section 10 (23C)(iv)
  35. 173/2007 - Dated: 18-5-2007 - Income Tax - Any income received by any person on behalf of Technology Development Board, New Delhi exempted under Section 10 (23C)(iv)
  36. 171/2007 - Dated: 16-5-2007 - Income Tax - Any income received by any person on behalf of St. John Ambulance, 1, Red Cross Road, New Delhi exempted under Section 10 (23C)(iv)
  37. 170/2007 - Dated: 16-5-2007 - Income Tax - Any income received by any person on behalf of Shree Somnath Trust, Prabhas Patan, Distt.-Junagarh, Gujarat exempted under Section 10 (23C)(v)
  38. 151/2007 - Dated: 25-4-2007 - Income Tax - Any income received by any person on behalf of “Nathdwara Temple Board, Govind Bhavan, Nathdwara, Rajasthan exempted under Section 10 (23C)(v)
  39. 137/2007 - Dated: 30-3-2007 - Income Tax - Any income received by any person on behalf of “Tamil Nadu Ex-Services Personnel Benevolent Fund, Directorate of Ex-Serviceman's Welfare, 22, Raja Muthiah Salai, Chennai-600003 exempted under Section 10 (23C)(iv)
  40. 136/2007 - Dated: 30-3-2007 - Income Tax - Any income received by any person on behalf of “Council for Advancement of People's Action and Rural Technology, India Habitat Centre Zone, V-A, Lodhi Road, New Delhi-110003 exempted under Section 10 (23C)(iv)
  41. 135/2007 - Dated: 30-3-2007 - Income Tax - Any income received by any person on behalf of “National Spiritual Assembly of the Bahai's of India, Bahai's House, New Delhi exempted under Section 10 (23C)(v)
  42. 134/2007 - Dated: 30-3-2007 - Income Tax - Any income received by any person on behalf of “Haryana Amalgamated Fund for the Welfare of Ex-Servicemen, Sainik Bhawan, Sector-12, Panchkula exempted under Section 10 (23C)(iv)
  43. 082/2007 - Dated: 26-3-2007 - Income Tax - Any income received by any person on behalf of “Shri Laxmi Nrusimha Swamy Temple Nimbachalam exempted under Section 10 (23C)(v)
  44. 081/2007 - Dated: 26-3-2007 - Income Tax - Any income received by any person on behalf of “Sri Mookambika Temple, Kollur-576220, Udupi District exempted under Section 10 (23C)(v)
  45. 080/2007 - Dated: 26-3-2007 - Income Tax - Any income received by any person on behalf of “Centre for Advanced Strategic Studies, M.M.D.W. Potdar Complex, Pune University Campus exempted under Section 10 (23C)(iv)
  46. 079/2007 - Dated: 26-3-2007 - Income Tax - Any income received by any person on behalf of “The Asthika Samaj, Bhandarkar Road, Matunga, Mumbai exempted under Section 10 (23C)(v)
  47. 078/2007 - Dated: 26-3-2007 - Income Tax - Any income received by any person on behalf of “Armed Forces Flag Day Fund, Kendriya Sainik Board, Ministry of Defence, West Block, 4, R.K. Puram, New Delhi exempted under Section 10 (23C)(iv)
  48. 077/2007 - Dated: 26-3-2007 - Income Tax - Any income received by any person on behalf of “Shree Kavle Math Samsthan, 91, Banganga Road, Walheshwar, Mumbai exempted under Section 10 (23C)(v)
  49. 076/2007 - Dated: 26-3-2007 - Income Tax - Any income received by any person on behalf of “Mahanandeeswara Swamy Devasthanam, Mahanandi, Kurnool District, A.P exempted under Section 10 (23C)(v)
  50. 075/2007 - Dated: 23-3-2007 - Income Tax - Any income received by any person on behalf of “Federation of Indian Chambers of Commerce and Industry, Federation House, Tansen Marg, New Delhi exempted under Section 10 (23C)(iv)
  51. 074/2007 - Dated: 23-3-2007 - Income Tax - Any income received by any person on behalf of “Administrative Staff College of India, Bella Vista, Hyderabad exempted under Section 10 (23C)(iv)
  52. 064/2007 - Dated: 28-2-2007 - Income Tax - Any income received by any person on behalf of “Sri Bramhatantra Swatantra Parakalaswamy Mutt, Krishavilas Road (Near J.M.Palace), Devaraja Mohalla, Mysore exempted under Section 10 (23C)(v)
  53. 063/2007 - Dated: 28-2-2007 - Income Tax - Any income received by any person on behalf of “Chen Women Development Society, Chen Town, Mon District, Nagaland exempted under Section 10 (23C)(iv)
  54. 062/2007 - Dated: 28-2-2007 - Income Tax - Any income received by any person on behalf of “The Church of South India Trust Association, CSI Centre, No. 5, Whites Road, P.B.No 688, Chennai exempted under Section 10 (23C)(v)
  55. 060/2007 - Dated: 27-2-2007 - Income Tax - Any income received by any person on behalf of “The Tribune Trust, Chandigarh, Sector 29C, Chandigarh exempted under Section 10 (23C)(iv)
  56. 059/2007 - Dated: 27-2-2007 - Income Tax - Any income received by any person on behalf of “Sant Nirankari Mandal, Sant Nirankari colony, Delhi exempted under Section 10 (23C)(v)
  57. 058/2007 - Dated: 22-2-2007 - Income Tax - Any income received by any person on behalf of “National Culture Fund, Ministry of Tourism & Culture, Department of Culture, 2nd Floor,
  58. 057/2007 - Dated: 22-2-2007 - Income Tax - Any income received by any person on behalf of “CRY-Child Relief and You, 189/A, Anand Estate, Sane Guruji Marg, Mumbai exempted under Section 10 (23C)(iv)
  59. 056/2007 - Dated: 22-2-2007 - Income Tax - Any income received by any person on behalf of “City Mission of India, CMI Childrens Home, Pushpa Vihar Colony, S.V. Road, Ambewadi, P.B. No. 8249, Dahisar, Mumbai exempted under Section 10 (23C)(iv)
  60. 055/2007 - Dated: 22-2-2007 - Income Tax - Any income received by any person on behalf of “Cancer Aid & Research Foundation, Mumbai exempted under Section 10 (23C)(iv)
  61. 052/2007 - Dated: 15-2-2007 - Income Tax - The Central Government notifies the "Delhi Lawn Tennis Association, New Delhi " for the purpose of clause (23) of section 10 of the Income-tax Act. 1961
  62. 051/2007 - Dated: 15-2-2007 - Income Tax - The Central Government notified the "Delhi Lawn Tennis Association, New Delhi " for the purpose of clause (23) of section 10 of the Income-tax Act. 1961
  63. 050/2007 - Dated: 15-2-2007 - Income Tax - The Central Government notified the "Delhi Lawn Tennis Association, New Delhi " for the purpose of clause (23) of section 10 of the Income-tax Act. 1961
  64. 032/2007 - Dated: 15-2-2007 - Income Tax - Any income received by any person on behalf of “Sri Sri Jagadguru Shankaracharya Mahasanasthanam Dakshinamnya Sri Sharada Peetham, Sringeri – 577139 exempted under Section 10 (23C)(v)
  65. 031/2007 - Dated: 15-2-2007 - Income Tax - Any income received by any person on behalf of "Punjab Infrastructure Development Board, Chandigarh exempted under Section 10 (23C)(iv)
  66. 023/2007 - Dated: 6-2-2007 - Income Tax - Any income received by any person on behalf of “Council for Leather Exports, CMDAT Tower II, 3rd Floor, Gandhi Irwin Road, Egmore, Chennai exempted under Section 10 (23C)(iv)
  67. 018/2007 - Dated: 31-1-2007 - Income Tax - Any income received by any person on behalf of “Population services International, C-445, Chittranjan Park, New Delhi exempted under Section 10 (23C)(iv)
  68. 017/2007 - Dated: 31-1-2007 - Income Tax - Any income received by any person on behalf of “Centre for Development and Human Rights, Q-IA Hauzkhas Enclave, New Delhi exempted under Section 10 (23C)(iv)
  69. 015/2007 - Dated: 25-1-2007 - Income Tax - Any income received by any person on behalf of “National Institute of Public Finance and Policy, 18/2, Satsang Vihar Marg, Special Institutional Area, (Near JNU), New Delhi exempted under Section 10 (23C)(v)
  70. 014/2007 - Dated: 22-1-2007 - Income Tax - Any income received by any person on behalf of “Raja Rammohan Roy Library Foundation, Block-DD-34, Sector-Salt Lake City, Kolkata exempted under Section 10 (23C)(iv)
  71. 013/2007 - Dated: 19-1-2007 - Income Tax - Any income received by any person on behalf of “India International Centre, 40, Max Muller Marg, New Delhi exempted under Section 10 (23C)(iv)
  72. 012/2007 - Dated: 19-1-2007 - Income Tax - Any income received by any person on behalf of “Family Planning Association of India, Bajaj Bhawan, 1st Floor, Nariman Point, Mumbai exempted under Section 10 (23C)(iv)
  73. 011/2007 - Dated: 19-1-2007 - Income Tax - Any income received by any person on behalf of “Tragopan Farmers Society, Dimapur, Nagaland exempted under Section 10 (23C)(iv)
  74. 010/2007 - Dated: 19-1-2007 - Income Tax - Any income received by any person on behalf of “The Clothe Market & Shops Board, 94/96, Bhuleshwar Road, Bhuleshwar, Mumbai exempted under Section 10 (23C)(iv)
  75. 009/2007 - Dated: 19-1-2007 - Income Tax - Any income received by any person on behalf of “St. Mary's Educational and Social Welfare Society, Para Road, Rajaji Puram, Lucknow exempted under Section 10 (23C)(iv)
  76. 008/2007 - Dated: 19-1-2007 - Income Tax - Any income received by any person on behalf of Sant Sri Asharam Ashram, Post Motera, Distt. Gandhinagar, Gujarat exempted under Section 10 (23C)(iv)
  77. 007/2007 - Dated: 19-1-2007 - Income Tax - Any income received by any person on behalf of Neo Sannyas Foundation, 17, Koregaon Park, Pune exempted under Section 10 (23C)(iv)
  78. 006/2007 - Dated: 16-1-2007 - Income Tax - The Central Government notifies the "Wrestling Federation of India, New Delhi " for the purpose of clause (23) of section 10 of the Income-tax Act. 1961
  79. 005/2007 - Dated: 16-1-2007 - Income Tax - The Central Government notifies the "Jawaharlal Nehru Hockey Tournament Society, New Delhi " for the purpose of clause (23) of section 10 of the Income-tax Act. 1961
  80. 004/2007 - Dated: 15-1-2007 - Income Tax - Any income received by any person on behalf of G.C.Y.M Charity Trust, Nagaland exempted under Section 10 (23C)(iv)
  81. 356/2006 - Dated: 23-11-2006 - Income Tax - Any income received by any person on behalf of Sri Bramaramba Mallikarjuna Swamyvari Devasthanam, Srisailam, District Kurnool, A.P exempted under Section 10 (23C)(v)
  82. 355/2006 - Dated: 22-11-2006 - Income Tax - Any income received by any person on behalf of The Temples, Charitable Institutions and Funds of the Goud Saraswat Brahman Community of Bombay, Mumbai exempted under Section 10 (23C)(v)
  83. 354/2006 - Dated: 21-11-2006 - Income Tax - Any income received by any person on behalf of The Church of South India Trust Association, Chennai exempted under Section 10 (23C)(v) for the Assessment Years 2007-08 to 2009-10
  84. 353/2006 - Dated: 21-11-2006 - Income Tax - Any income received by any person on behalf of Mar Thoma Syrian Church of Malabar, Tiruvalla exempted under Section 10 (23C)(v) for the Assessment Years 2007-08 to 2009-10
  85. 320/2006 - Dated: 15-11-2006 - Income Tax - Any income received by any person on behalf of The Synodical Board of Health Services, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2006-07 to 2008-09
  86. 318/2006 - Dated: 14-11-2006 - Income Tax - Any income received by any person on behalf of National Institute of Bank Management Mumbai exempted under Section 10 (23C)(iv) for the Assessment Years 2006-07 to 2008-09
  87. 317/2006 - Dated: 14-11-2006 - Income Tax - Any income received by any person on behalf of Sri Krishna Janmasthan Seva Sansthan, Katra Keshav Dev, Mathura exempted under Section 10 (23C)(v) for the Assessment Years 2005-06 to 2007-08
  88. 313/2006 - Dated: 7-11-2006 - Income Tax - Any income received by any person on behalf of National Human Rights Commission, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2003-04 to 2005-06
  89. 312/2006 - Dated: 7-11-2006 - Income Tax - Any income received by any person on behalf of Institute of Rail Transport, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2005-06 to 2007-08
  90. 311/2006 - Dated: 7-11-2006 - Income Tax - Any income received by any person on behalf of The Mysore Resettlement and Development Agency, Bangalore exempted under Section 10 (23C)(iv) for the Assessment Years 2006-07 to 2008-09
  91. 310/2006 - Dated: 3-11-2006 - Income Tax - Any income received by any person on behalf of EAN India, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2005-06 to 2007-08
  92. 286/2006 - Dated: 11-10-2006 - Income Tax - Any income received by any person on behalf of Nanded Sikh Gurudwara Takhat Sachkhand Shri Hazur Abchal Nagar Sahib, Nanded exempted under Section 10 (23C)(v) for the Assessment Years 2003-04 to 2005-06
  93. 273/2006 - Dated: 21-9-2006 - Income Tax - Any income received by any person on behalf of Tamilnadu Trade Promotion Organisation, Chennai exempted under Section 10 (23C)(iv) for the Assessment Years 2004-05 to 2006-07
  94. 272/2006 - Dated: 21-9-2006 - Income Tax - Any income received by any person on behalf of Organisation of Pharmaceutical Producers of India, Mumbai exempted under Section 10 (23C)(iv) for the Assessment Years 2001-02 to 2003-04
  95. 269/2006 - Dated: 18-9-2006 - Income Tax - Any income received by any person on behalf of Chief Minister's Relief Fund, Mantralaya, Madam Cama Road, Mumbai exempted under Section 10 (23C)(iv) for the Assessment Years 2005-06 to 2007-08
  96. 268/2006 - Dated: 15-9-2006 - Income Tax - Any income received by any person on behalf of Letshlphung Christian Hospital Association, Manipur exempted under Section 10 (23C)(iv) for the Assessment Years 2006-07 to 2008-09
  97. 267/2006 - Dated: 14-9-2006 - Income Tax - Income-tax (Tenth Amendment) Rules, 2006
  98. 253/2006 - Dated: 12-9-2006 - Income Tax - Any income received by any person on behalf of Sri Ramanasramam, Tiruvannamalai, Tamil Nadu exempted under Section 10 (23C)(v) for the Assessment Years 2005-06 to 2007-08
  99. 252/2006 - Dated: 12-9-2006 - Income Tax - Any income received by any person on behalf of National Horticulture Board, Gurgaon, Haryana exempted under Section 10 (23C)(iv) for the Assessment Years 2005-06 to 2007-08
  100. 251/2006 - Dated: 12-9-2006 - Income Tax - Any income received by any person on behalf of Defence Civilians Medical Aid Fund, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 1999-2000 to 2001-02
  101. 250/2006 - Dated: 12-9-2006 - Income Tax - Any income received by any person on behalf of Export Promotion Council for Handicraft, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2005-2006 to 2007-08
  102. 249/2006 - Dated: 12-9-2006 - Income Tax - Any income received by any person on behalf of National Highways Authority of India (Ministry of Surface Transport), G-5 & 6, Sector-10, Dwarka, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2002-2003 to 2004-05
  103. 248/2006 - Dated: 12-9-2006 - Income Tax - Any income received by any person on behalf of Centre for Development and Human Rights, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2002-2003 to 2004-2005
  104. 247/2006 - Dated: 12-9-2006 - Income Tax - Any income received by any person on behalf of Jyotirmath Badrikashram Himalaya, Kolkata exempted under Section 10 (23C)(iv) for the Assessment Years 2005-06 to 2007-08
  105. 246/2006 - Dated: 12-9-2006 - Income Tax - Any income received by any person on behalf of Centre for Science and Environment, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2003-04 to 2005-06
  106. 245/2006 - Dated: 8-9-2006 - Income Tax - Any income received by any person on behalf of Sri Ramkrishna Ashram, 24 Parganas (South), West Bengal exempted under Section 10 (23C)(iv) for the Assessment Years 2004-05 to 2006-07
  107. 206/2006 - Dated: 3-8-2006 - Income Tax - Any income received by any person on behalf of Sree Padmanabhaswami Temple Trust, Fort Palace Office, Fort, Thiruvananthapuram exempted under Section 10 (23C)(v) for the Assessment Years 1999-2000 to 2001-02
  108. 205/2006 - Dated: 3-8-2006 - Income Tax - Any income received by any person on behalf of Mata Amritanandamayi Math, Amritapuri, Kollam District, Kerala exempted under Section 10 (23C)(v) for the Assessment Years 2003-04 to 2005-06
  109. 202/2006 - Dated: 28-7-2006 - Income Tax - Any income received by any person on behalf of The Malankara Orthodox Syrian Church, Catholicate Aramana, Devalokam, Kottayam, Kerala exempted under Section 10 (23C)(v) for the Assessment Years 2005-06 to 2007-08
  110. 193/2006 - Dated: 25-7-2006 - Income Tax - Any income received by any person on behalf of Gujarat Pollution Control Board, Paryavaran Bhavan, section-10A, Gandhinagar exempted under Section 10 (23C)(iv) for the Assessment Years 2005-06 to 2007-08
  111. 192/2006 - Dated: 25-7-2006 - Income Tax - Any income received by any person on behalf of Gujarat Pollution Control Board, Paryavaran Bhavan, section-10A, Gandhinagar exempted under Section 10 (23C)(iv) for the Assessment Years 1999-2000 to 2001-07
  112. 190/2006 - Dated: 24-7-2006 - Income Tax - Any income received by any person on behalf of Association of Tribal Welfare Development, Naharbari, Dimapur, Nagaland exempted under Section 10 (23C)(iv) for the Assessment Years 2006-07 to 2008-09
  113. 171/2006 - Dated: 10-7-2006 - Income Tax - Any income received by any person on behalf of Vivekananda Rock Memorial and Vivekananda Kendre, No.5 Singarachari Street Triplicane, Chennai exempted under Section 10 (23C)(iv) for the Assessment Years 2005-2006 to 2007-08
  114. 146/2006 - Dated: 29-6-2006 - Income Tax - Any income received by any person on behalf of National Council of Applied Economic Research, Parisila Bhawan, II, Indraprastha Estate, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2005-2006 to 2007-08
  115. 145/2006 - Dated: 29-6-2006 - Income Tax - Any income received by any person on behalf of India International Rural Cultural Centre, 7, Nelson Mandela Road, Institutional Area, Sector C-1, Vasant Kunj, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 1999-2000 to 2001-07
  116. 141/2006 - Dated: 15-6-2006 - Income Tax - Any income received by any person on behalf of Sri Sri Jagatguru Shankaracharya Mahasamsthanam Dakshinamnaya, Sri Sharada Peetham, Sirngeri exempted under Section 10 (23C)(v) for the Assessment Years 2005-2006 to 2007-08
  117. 136/2006 - Dated: 9-6-2006 - Income Tax - Any income received by any person on behalf of Arya Vaidya Sala, Kattakkal exempted under Section 10 (23C)(iv) for the Assessment Years 2004-2005 to 2006-2007
  118. 135/2006 - Dated: 9-6-2006 - Income Tax - Any income received by any person on behalf of Petroleum Planning and Analysis Cell, 2nd Floor, Core-8, Scope Complex, 7 Institutional Area, Lodi Road, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2003-2004 to 2005-2006
  119. 126/2006 - Dated: 29-5-2006 - Income Tax - Any income received by any person on behalf of The Hindu Women's Welfare Society, Shraddhanand Mahilashram, Shraddhanand Marg, Maheshwari Udyan,Matunga (East), Mumbai exempted under Section 10 (23C)(iv) for the Assessment Years 2002-2003 to 2004-2005
  120. 125/2006 - Dated: 25-5-2006 - Income Tax - Any income received by any person on behalf of Chief Ministers Earthquake Relief Fund, Maharashtra, Mantralaya, Madam Cama Road, Mumbai exempted under Section 10 (23C)(iv) for the Assessment Years 2003-2004 to 2005-2006
  121. 124/2006 - Dated: 25-5-2006 - Income Tax - Any income received by any person on behalf of Rashtriya Mahila Kosh, Room No.645, Shastri Bhawan, Rajendra Prasad Road, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 1999-2000 to 2001-07
  122. 123/2006 - Dated: 25-5-2006 - Income Tax - Any income received by any person on behalf of Uttaranchal State Seed and Organic Production Certification Agency, M-4, Chandralok Colony, 101, Rajpur Road, Dehradun exempted under Section 10 (23C)(iv) for the Assessment Years 2002-2003 to 2004-2005
  123. 122/2006 - Dated: 16-5-2006 - Income Tax - Any income received by any person on behalf of Jehangir Art Gallery, Mumbai exempted under Section 10 (23C)(iv) for the Assessment Years 2006-07 to 2008-09
  124. 121/2006 - Dated: 16-5-2006 - Income Tax - Any income received by any person on behalf of Guruvayur Devaswom, Guruvayur exempted under Section 10 (23C)(iv) for the Assessment Years 2005-06 to 2007-08
  125. 118/2006 - Dated: 12-5-2006 - Income Tax - Any income received by any person on behalf of Sree Ramkrishna Satyananda Ashram, Village Jirakpur, P.O. Basirhat Railway Station, District North 24 Parganas (N), West Bengal exempted under Section 10 (23C)(iv) for the Assessment Years 2004-2005 to 2006-2007
  126. 117/2006 - Dated: 12-5-2006 - Income Tax - Any income received by any person on behalf of Navajivan Trust, Ahmedabad exempted under Section 10 (23C)(iv) for the Assessment Years 1998-1999 to 2000-01
  127. 114/2006 - Dated: 18-4-2006 - Income Tax - Any income received by any person on behalf of Shree Gokarn Parthagali Jeevotham Math, Mumbai exempted under Section 10 (23C)(v) for the Assessment Years 2002-2003 to 2004-05
  128. 113/2006 - Dated: 18-4-2006 - Income Tax - Any income received by any person on behalf of Indo US Science & Technology Forum, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2001-2002 to 2003-2004
  129. 112/2006 - Dated: 18-4-2006 - Income Tax - Any income received by any person on behalf of Indo US Science & Technology Forum, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2004-2005 to 2006-2007
  130. 111/2006 - Dated: 5-4-2006 - Income Tax - Any income received by any person on behalf of Swadeshi Jagaran Foundation, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2004-2005 to 2006-07
  131. 110/2006 - Dated: 5-4-2006 - Income Tax - Any income received by any person on behalf of Shri Chitrapur Math, Bangalore exempted under Section 10 (23C)(iv) for the Assessment Years 2005-2006 to 2007-08
  132. 094/2006 - Dated: 31-3-2006 - Income Tax - Any income received by any person on behalf of Delhi Catholic Archdiocese, New Delhi exempted under Section 10 (23C)(v) for the Assessment Years 2005-2006 to 2007-08
  133. 090/2006 - Dated: 30-3-2006 - Income Tax - Any income received by any person on behalf of Delhi Sri Kashi Math Samsthan, Mumbai exempted under Section 10 (23C)(iv) for the Assessment Years 2002-2003 to 2004-2005
  134. 085/2006 - Dated: 28-3-2006 - Income Tax - Any income received by any person on behalf of Bureau of Indian Standards, Manak Bhawan, 9 Bahadur Shah Zafar Marg, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2004-2005 to 2006-2007
  135. 084/2006 - Dated: 28-3-2006 - Income Tax - Any income received by any person on behalf ofRailway Ministers Welfare & Relief Fund, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2001-2002 to 2003-2004
  136. 081/2006 - Dated: 27-3-2006 - Income Tax - Any income received by any person on behalf of Indian Association of Parliamentarians on Population and Development, New Delhi exempted under Section 10 (23C)(iv)
  137. 080/2006 - Dated: 22-3-2006 - Income Tax - Any income received by any person on behalf of Ramakrishna Sarada Mission, Dakshineswar, Kolkata exempted under Section 10 (23C)(iv)
  138. 078/2006 - Dated: 21-3-2006 - Income Tax - Any income received by any person on behalf of Pir Haji Ali Dargah Trust, Mumbai exempted under Section 10 (23C)(v)
  139. 077/2006 - Dated: 21-3-2006 - Income Tax - Any income received by any person on behalf of Helpers of the Handicapped, Kolhapur exempted under Section 10 (23C)(iv)
  140. 076/2006 - Dated: 21-3-2006 - Income Tax - Any income received by any person on behalf of Ramana Maharishi Centre for Learning, Bangalore exempted under Section 10 (23C)(iv)
  141. 075/2006 - Dated: 21-3-2006 - Income Tax - Any income received by any person on behalf of Childrens Book Trust, New Delhi exempted under Section 10 (23C)(iv)
  142. 074/2006 - Dated: 21-3-2006 - Income Tax - Any income received by any person on behalf of Shri Saibaba Sansthan, Shirdi, P.O. Shirdi Distt. Ahmednagar, Maharashtra exempted under Section 10 (23C)(iv)
  143. 072/2006 - Dated: 20-3-2006 - Income Tax - Any income received by any person on behalf of Institute of Marketing & Management, New Delhi exempted under Section 10 (23C)(iv)
  144. 070/2006 - Dated: 16-3-2006 - Income Tax - Any income received by any person on behalf of SOS Childrens Villages of India, New Delhi exempted under Section 10 (23C)(iv)
  145. 069/2006 - Dated: 16-3-2006 - Income Tax - Any income received by any person on behalf of Mata Amrithanandamayi Math, Amritapuri, Kollam Distt. Kerala exempted under Section 10 (23C)(iv)
  146. 068/2006 - Dated: 16-3-2006 - Income Tax - Any income received by any person on behalf of Krishnamurthy Foundation India, Chennai exempted under Section 10 (23C)(iv)
  147. 065/2006 - Dated: 14-3-2006 - Income Tax - Any income received by any person on behalf of Sundaram Charity, Chennai exempted under Section 10 (23C)(v)
  148. 064/2006 - Dated: 14-3-2006 - Income Tax - Any income received by any person on behalf of Inland Waterways Authority of India, Noida (UP) exempted under Section 10 (23C)(iv)
  149. 063/2006 - Dated: 14-3-2006 - Income Tax - Any income received by any person on behalf of Bharatiya Vidya Bhavan, Mumbai exempted under Section 10 (23C)(iv)
  150. 062/2006 - Dated: 14-3-2006 - Income Tax - Any income received by any person on behalf of Sri Sarada Math, Dakshineswar, Kolkata exempted under Section 10 (23C)(v)
  151. 061/2006 - Dated: 14-3-2006 - Income Tax - Any income received by any person on behalf of The Congregation of the Fransciscan Sisters of the Presentation of the Blessed Virgin Mary, Coimbatore exempted under Section 10 (23C)(v)
  152. 060/2006 - Dated: 14-3-2006 - Income Tax - Any income received by any person on behalf of Shree Datta Deosthan Trust, Ahmednagar exempted under Section 10 (23C)(v)
  153. 059/2006 - Dated: 14-3-2006 - Income Tax - Any income received by any person on behalf of Raja Charity Trust, Rajapalayam, Tamil Nadu exempted under Section 10 (23C)(v)
  154. 058/2006 - Dated: 14-3-2006 - Income Tax - Any income received by any person on behalf of Maninagar Shree Swaminarayan Gadi Sansthan Shreeji Sankalp Murti Adya Acharya Pravar Dharmadhurandhar 1008 Shri Muktajeevan Swamibapa Survarna Jayanti Mahotsav Smarak Trust, Ahmedabad exempted under Section 10 (23C)(v)
  155. 057/2006 - Dated: 10-3-2006 - Income Tax - Any income received by any person on behalf of TAMANA, Vasant Vihar, New Delhi exempted under Section 10 (23C)(iv)
  156. 056/2006 - Dated: 10-3-2006 - Income Tax - Any income received by any person on behalf of Dakshineshwar Ramkrishna Sangha Adyapeeth, Dakshineshwar, Kolkata exempted under Section 10 (23C)(iv)
  157. 258/2005 - Dated: 5-12-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Centre for Research in Rural & Industrial Development, Chandigarh for the A.Y. 2004-2005 to 2006-2007
  158. 257/2005 - Dated: 5-12-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Centre for Research in Rural & Industrial Development, Chandigarh for the A.Y. 2001-2002 to 2003-2004
  159. 256/2005 - Dated: 5-12-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the "Centre for Research in Rural & Industrial Development, Chandigarh" for the A.Y. 1998-1999 to 2000-2001
  160. 249/2005 - Dated: 18-11-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the "Society for Promotion of Wastelands Development, New Delhi" for the A.Y. 2005-2006 to 2007-2008
  161. 248/2005 - Dated: 18-11-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the "Missionaries of Charity, Kolkata" for the A.Y. 2005-2006 to 2007-2008
  162. 229/2005 - Dated: 11-11-2005 - Income Tax - Section 10(23) of the Income-tax Act, 1961 notifies India Polo promotion Foundation, Mumbai for the A.Y. 2001-02 to 2002-03
  163. 219/2005 - Dated: 31-10-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Voluntary Health Association of India, New Delhi for the A.Y. 2001-02 to 2003-04
  164. 218/2005 - Dated: 31-10-2005 - Income Tax - Section 10(23C)(v) of the Income-tax Act, 1961- Central Govt. notified Chief Khalsa Diwan, Amritsar, Punjab for the A.Y. 2003-04 to 2005-06
  165. 217/2005 - Dated: 28-10-2005 - Income Tax - Section 10(23C)(v) of the Income-tax Act, 1961 notifies Guruvayur Devaswom, Guruvayur for the A.Y. 2002-03 to 2004-05
  166. 216/2005 - Dated: 28-10-2005 - Income Tax - Section 10(23C)(v) of the Income-tax Act, 1961 notifies Guruvayur Devaswom, Guruvayur for the A.Y. 1999-2000 to 2001-02
  167. 213/2005 - Dated: 17-10-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Anandashram Trust, Kanhangad, Kerala for the A.Y. 2002-03 to 2004-05
  168. 206/2005 - Dated: 23-9-2005 - Income Tax - Section 10(23C)(v) of the Income-tax Act, 1961 notifies "Shri Jain Swetamber Nakoda Parsavanath Tirth, Mewanagar, District Barmer, Rajasthan"
  169. 205/2005 - Dated: 23-9-2005 - Income Tax - Section 10(23C)(v) of the Income-tax Act, 1961 notifies Shri Jain Swetamber Nakoda Parsavanath Tirth, Mewanagar, District Barmer, Rajasthan for the A.Y. 1999-2000 to 2001-02
  170. 202/2005 - Dated: 20-9-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Indian National Trust for Art and Cultural Heritage, New Delhi for the A.Y. 2005-06 to 2007-08
  171. 201/2005 - Dated: 20-9-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies The Institute of Road Transport, Taramani, Chennai for the A.Y. 2000-01 to 2002-03
  172. 200/2005 - Dated: 20-9-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies The Institute of Road Transport, Taramani, Chennai for the A.Y. 1997-98 to 1999-2000
  173. 192/2005 - Dated: 17-8-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Indian Merchants Chamber, Mumbai for the A.Y. 1998-99 to 2000-01
  174. 191/2005 - Dated: 17-8-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Victoria Technical Institute, 765, Anna Salai, Chennai for the A.Y. 2002-03 to 2004-05
  175. 184/2005 - Dated: 15-7-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the Krishna Gopai Ayurvedic Dharmarth Aushdhalaya Trust, Ajmer, Rajasthan for the A.Y. 2004-05 to 2006-07
  176. 175/2005 - Dated: 27-6-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Bharat Sevashram Sangha, Kolkata for the A.Y. 2005-06 to 2007-08
  177. 174/2005 - Dated: 27-6-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Federation of Indian Export Organisation, New Delhi for the A.Y. 2004-05 to 2006-07
  178. 173/2005 - Dated: 27-6-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies International Commission on Irrigation and Drainage, New Delhi for the A.Y. 2005-06 to 2007-08
  179. 172/2005 - Dated: 27-6-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Society of Sisters of Charity of Saint B. Gapitanio and Saint V. Gerosa, Koikata for the A.Y. 2001-02 to 2003-04
  180. 171/2005 - Dated: 27-6-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Prajapita Brahma Kumaris Ishwariya Vishwa Vidyalaya, Mount Abu, Rajasthan for the A.Y. 2006-07 to 2008-09
  181. 170/2005 - Dated: 27-6-2005 - Income Tax - Section 10(23C)(v) of the Income-tax Act, 1961- Central Govt. notified "Nathdwara Temple Board, Nathdwara, (Rajasthan)" for the A.Y. 2005-06 to 2007-08
  182. 167/2005 - Dated: 23-6-2005 - Income Tax - Central Government notified the "Maharashtra Energy Development Agency, Mumbai" for the purpose of section 10(23C)(iv) for the assessment year 2004-2005 to 2006-2007
  183. 143/2005 - Dated: 17-5-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the "Indian Parliamentary Group, New Delhi" for the A.Y. 2005-2006 to 2007-2008
  184. 142/2005 - Dated: 17-5-2005 - Income Tax - Section 10(23) of the Income-tax Act, 1961 notifies "Madhya Pradesh Cricket Association, Indore for the A.Y. 1999-2000 to 2001-2002
  185. 141/2005 - Dated: 12-5-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the "Periyar Self Respect Propaganda Institution, Periyar, Chennai" for the A.Y. 2001-2002 to 2003-2004
  186. 139/2005 - Dated: 4-5-2005 - Income Tax - The Central Govt. notified the "Population Foundation of India, B-28, Qutub Institutional Area, New Delhi" u/s 10(23C)(iv) for the A.Y. 2005-2006 to 2007-2008
  187. 138/2005 - Dated: 4-5-2005 - Income Tax - The Central Govt. notified the "National Federation of the Blind, New Delhi" u/s 10(23C)(iv) for the A.Y. 2003-2004 to 2005-2006
  188. 137/2005 - Dated: 4-5-2005 - Income Tax - The Central Govt. notifies the "The Malankara Orthodox Syrian Church, Kottayam, Kerala" u/s 10(23C) (v) for the A.Y. 2002-2003 to 2004-2005
  189. 133/2005 - Dated: 26-4-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the Tibetan Homes Foundation, New Delhi for the A.Y. 2004-05 to 2006-07
  190. 132/2005 - Dated: 19-4-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the "Adhi Prasakthi Charitable, Medical Educational & Cultural Trust, Melmaruvathur, Tamilnadu for the A.Y. 2006-07 to 2008-09
  191. 131/2005 - Dated: 19-4-2005 - Income Tax - Section 10(23C)(v) of the Income-tax Act, 1961 notifies the " Srimajjagadguru Madhwacharya Moolamahasamsthana Uttaradi Math, Dharwad” for the A.Y. 2002-03 to 2004-2005
  192. 126/2005 - Dated: 31-3-2005 - Income Tax - Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the "Periyar Maniammai Institute of Science and Technology, Periyar, Chennai" for the A.Y. 2001-2002 to 2003-2004
  193. 078/2005 - Dated: 16-3-2005 - Income Tax - The Central Government notifies the "Shri Ram Chander Mission, New Delhi" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961
  194. 077/2005 - Dated: 16-3-2005 - Income Tax - The Central Government notifies the "Harijan Sevak Sangh, Kingsway, Delhi" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961
  195. 076/2005 - Dated: 16-3-2005 - Income Tax - The Central Government notifies the "National Foundation of India, New Delhi" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961
  196. 074/2005 - Dated: 9-3-2005 - Income Tax - The Central Government notifies the "Institution at Dharamsthala, Dharamsthala, D.K. Dist. Karnataka" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961
  197. 073/2005 - Dated: 9-3-2005 - Income Tax - The Central Government notifies the "Ramakrishna Mission, Belur Math, Howrah, West Bengal" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961
  198. 072/2005 - Dated: 9-3-2005 - Income Tax - The Central Government notifies the "Ramakrishna Math, Belur Math, Howrah, West Bengal" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961
  199. 070/2005 - Dated: 3-3-2005 - Income Tax - The Central Government notifies the "Vivekananda Kendra Pratishthan, Chennai" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961
  200. 069/2005 - Dated: 3-3-2005 - Income Tax - The Central Government notifies the "Rajiv Gandhi Foundation, New Delhi" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961
  1. Companies Act, 1956
  2. Section 80G - Deduction in respect of donations to certain funds, charitable institutions, etc. - Income-tax Act, 1961
  3. Section 63 - Transfer and revocable transfer defined - Income-tax Act, 1961
  4. Section 62 - Transfer irrevocable for a specified period - Income-tax Act, 1961
  5. Section 61 - Revocable transfer of assets - Income-tax Act, 1961
  6. Section 60 - Transfer of income where there is no transfer of assets - Income-tax Act, 1961
  7. Section 55 - Meaning of adjusted, cost of improvement and cost of acquisition - Income-tax Act, 1961
  8. Section 50 - Special provision for computation of capital gains in case of depreciable assets - Income-tax Act, 1961
  9. Section 5 - Exemptions in respect of certain assets - Wealth Tax Act, 1957
  10. Section 49 - Cost with reference to certain modes of acquisition - Income-tax Act, 1961
  11. Section 48 - Mode of computation - Income-tax Act, 1961
  12. Section 40A - Expenses or payments not deductible in certain circumstances - Income-tax Act, 1961
  13. Section 40 - Amounts not deductible - Income-tax Act, 1961
  14. Section 36 - Other deductions - Income-tax Act, 1961
  15. Section 3 - Definitions of "company", "existing company", "private company" and "public company". - Companies Act, 1956
  16. Section 271AAE - Benefits to related persons - Income-tax Act, 1961
  17. Section 236A - Relief to certain charitable institutions or funds in respect of certain dividends - Income-tax Act, 1961
  18. Section 164 - Charge of tax where share of beneficiaries unknown - Income-tax Act, 1961
  19. Section 143 - Assessment - Income-tax Act, 1961
  20. Section 139 - Return of income - Income-tax Act, 1961
  21. Section 13 - Section 11 not to apply in certain cases - Income-tax Act, 1961
  22. Section 12AB - Procedure for fresh registration - Income-tax Act, 1961
  23. Section 12AA - Procedure for registration - Income-tax Act, 1961
  24. Section 12A - Conditions for applicability of sections 11 and 12 - Income-tax Act, 1961
  25. Section 12 - Income of trusts or institutions from contributions - Income-tax Act, 1961
  26. Section 115TD - Tax on accreted income - Income-tax Act, 1961
  27. Section 115JB - Special provision for payment of tax by certain companies - Income-tax Act, 1961
  28. Section 115BBI - Specified income of certain institutions - Income-tax Act, 1961
  29. Section 115BBC - Anonymous donations to be taxed in certain cases - Income-tax Act, 1961
  30. Section 10(17A) to 10(23C) - Incomes not included in total income [Clause (17A) to Clause (23C)] - Income-tax Act, 1961
  31. Rule 2C - Application for the purpose of grant of approval of a fund or trust or institution or university or any hospital or other medical institution under clause (i) or clause (ii) or clause (iii) or clause (iv) of first proviso to... - Income-tax Rules, 1962
  32. Rule 29 - Certificate of no deduction of tax or deduction at lower rates from dividends - Income-tax Rules, 1962
  33. Rule 28AB - Certificate of no deduction of tax in case of certain entities - Income-tax Rules, 1962
  34. Rule 17C - Forms or modes of investment or deposits by a charitable or religious trust or institution - Income-tax Rules, 1962
  35. Rule 17A - Application for registration of charitable or religious trusts etc. - Income-tax Rules, 1962
  36. Rule 17 - Exercise of option etc under section 11 - Income-tax Rules, 1962
  37. Rule 12 - Return of income - Income-tax Rules, 1962
  38. Form No. 10 - Notice to the Assessing Officer/prescribed authority under section 11(2) of the Income-tax Act, 1961
  39. Note:- Tax Exemptions: Capitation Fees in Educational Institutions: A Legal Quagmire
  40. Note:- Procedural Technicalities vs. Substantive Justice in Tax Administration: A High Court Perspective
  41. Note:- Does ICDS apply for the purposes of computing exemption u/s 11 to 13.
  42. Manual - Application for approval of registration for claiming exemption u/s 10(23C))(iv)/(v)/(vi)/(via)
  43. Manual - Tax on specified incomes of certain Institutions - Section 115BBI
  44. Manual - Requirement for obtaining registration u/s 12AB w.e.f. 1st April 2021
  45. Manual - Safe Investment mode for Trust - Section 11(5)
  46. Manual - Regular/Scrutiny Assessment - Section 143(2)/143(3)
  47. Manual - Form, manner & mode of furnishing return of income
  48. Manual - Return of Income - Who is required to file ITR and when?
  49. Manual - ICDS VII : Government Grants
  50. Manual - Section 13(8) - When commercial receipts exceeds the specified threshold limit Section 13(9) - Exclusion of income from the total income
  51. Manual - Anonymous Donations & Tax on Anonymous Donation - Section 13(7) & 115BBC
  52. Manual - Educational and medical facilities to specified persons - Section 12(2) and 13(6)
  53. Manual - Denial of Exemption under section 11 & 12 - Section 13(1)
  54. Manual - Conditions for applicability of sections 11 & 12 - Section 12A
  55. Manual - Exemption under section 10 not available except under section 10(1), 10(23C),10(23EC),10(46) and 10(46A) - Section 11(7)
  56. Manual - No deduction of Depreciation allowed - Section 11(6)
  57. Manual - Property held under trust includes Business Undertaking - Section 11(4)
  58. Manual - Capital gains deemed to be applied for charitable/religious purposes - Section 11(1A)
  59. Manual - Exemption withdrawn if specific conditions not satisfied - Section 11(3)
  60. Manual - Exemption if income accumulated for specific purposes - Section 11(2)
  61. Manual - Income from property held for Charitable or religious purpose - Section 11(1)
  62. Manual - MAT - Computation of Book Profits - Deductions
  63. Manual - MAT - Computation of Book Profits - Additions - Explanation 1

 

 

 

 

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