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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Rationalisation of the provisions of Charitable Trust and ...

Income Tax

February 6, 2023

Rationalisation of the provisions of Charitable Trust and Institutions - Application of corpus fund or loans or borrowings shall not allowed as application if it is deposited back or invested into corpus fund in more than 5 years

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  1. External Commercial Borrowings (ECB) Policy – Rationalisation and Liberalisation

  2. External Commercial Borrowings (ECB) – Rationalisation and Liberalisation - Cir. No. 27 Dated: September 23, 2011

  3. Charitable Trust - advancement of Hinduism - Trust or institution whether engaged in charitable or religious if is found to be carrying on its activities, are to be...

  4. Rejection of application for registration u/s 12AA – Before deciding the entitlement for registration as charitable institution, CIT should verify the source of funds...

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  6. External Commercial Borrowings (ECB) Policy – Liberalisation and Rationalisation. - Cir. No. 111 Dated: April 20, 2012

  7. Charitable Trust - The fact that the receipts from commercial activities are more compared to the overall receipts of the charitable organization can neither lead to the...

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  9. Forms or modes of investment or deposits by a charitable or religious trust or institution - Rule 17C of the Income-tax Rules, 1962 as amended

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