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Section 11(3) - Exemption withdrawn if specific conditions not satisfied

Income Tax - Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties - 05 - SEC - 11(3): EXEMPTION WITHDRAWN IF SPECIFIC CONDITIONS NOT SATISFIED Any income referred to in section 11(2) which- is applied to pur .....

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it shall be deemed to be the income of the previous year in which it so ceases or is not utilized for the purposes for which it is so accumulated or set apart during the 5 year period or in the year immediately following the expiry thereof, then it .....

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