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

Income Tax - Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties - 04 - SEC - 11(2): EXEMPTION IF INCOME ACCUMULATED FOR SPECIFIC PURPOSES Where 85% of the income as per section 11(1) is not applied to char .....

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f the previous year of the person in receipt of the income, provided: such person furnishes a statement in the prescribed form to the AO stating the purpose for which the income is being accumulated or set apart and the period for which the income is .....

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