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

Income Tax - Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties - 06 - SEC - 11(1A): CAPITAL GAINS DEEMED TO BE APPLIED FOR CHARITABLE/ RELIGIOUS PURPOSES Where a capital asset, being property held under trust wholly for charitable or religious purposes, is transferred and the whole or any part of the net consideration is utilized for acquiring another capital asset to be so held, then, the capital gain arising from the transfer shall be deemed to hav .....

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