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Section 13(1) - Section 11 not to apply in certain cases

Income Tax - Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties - 12 - SEC - 13(1): SECTION 11 NOT TO APPLY IN CERTAIN CASES The following incomes of charitable or religious trust/institutions shall not be .....

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poses, the exclusion will not apply to that part of the income from property held under trust, which does not enure for the benefit of the public. Section 13(1)(b): Income for the benefit of particular religious community: Entire income of a charitab .....

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eduled Tribes or women and children shall not be deemed to be trust or institution created or established for the benefit of a religious community or caste within the meaning of section 13(1)(b). Held that if the objects of the trust clearly shows th .....

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001] 248 ITR 587 (J&K)] Section 13(1)(c): Income for the benefit of specified persons: If any part of income of a religious/ charitable trust/ institution ensures directly or indirectly for the benefit of any person specified in section 13(3) or .....

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iously intended to ensure that the income of such a trust or institution is not diverted to the benefit of persons who are closely connected with the creation, establishment and conduct of the affairs of the trust or institution. If any part of incom .....

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s of the trust/institution in modes or forms other than those specified u/s 11(5): Entire income of a trust/ institution is not eligible for exemption u/s 11 & 12, if its funds are invested/ deposited otherwise than as specified under section 11( .....

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