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Restriction in respect of any amount credited or paid out of income, being voluntary contributions with specific direction that they shall form part of the corpus, to any trust or institution - Such contribution not to be treated as application of income- Budget 2017-18 w.e.f. AY 2018-19

Dated:- 2-2-2017 - Clause - 006 - Amendment of section 10. THE FINANCE BILL, 2017 Certain incomes not included in total income u/s 10 The existing provisions contained in the said section provide that in computing the total income of a pre .....

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clause (via) to any trust or institution registered under section 12AA, except those made out of accumulated income, is considered as application of income for the purposes of its objects. It is also proposed to insert a new proviso in the .....

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