All Experts, after many times repetative readings i am unable to understand exact difference between sec 139 (4a), 139(4c), 139(4d) of Incme Tax Act 1961. 139(4a) talks about income of trust at same time 139(4c) also talks about trusts? 139(4c) talks about university etc. sec 139(4d) also talks about same? plz resolve my query.
Sec.139(4a) related with the trust income, Sec 139(4b) deals with political parties, sec.139(4c) deals with scientific research and sec.139(4d) related with the university and college. all sections deals diffrent matters.