Exemption u/s 11 - even in case there is violation of Sec 13, the entire income of the trust is not...

Exemption u/s 11 - even in case there is violation of Sec 13, the entire income of the trust is not liable to be taxed at maximum marginal rate (MMR) but only the relevant part of the income which violates sec 13 attracts the MMR. .....

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