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10 Notice to the Assessing Officer/prescribed authority under section 11(2) of the Income-tax Act, 1961 - Income Tax

1. 96/2022 - Dated: 17-8-2022 - Income Tax - Income-tax (25th Amendment) Rules, 2022
2. 3/2016 - Dated: 14-1-2016 - Income Tax - Income-tax (1st Amendment) Rules, 2016

1. Section 11 - Income from property held for charitable or religious purposes. - Income-tax Act, 1961
2. Rule 17 - Exercise of option etc under section 11 - Income-tax Rules, 1962
3. Note:- Procedural Technicalities vs. Substantive Justice in Tax Administration: A High Court Perspective
4. Manual - Exemption if income accumulated for specific purposes - Section 11(2)