| (i) | - | any property held by him under trust or other legal obligation for any public purpose of a charitable or religious nature in India : |
| - | 2[Provided that nothing contained in this clause shall apply to any property forming part of any business, not being a business referred to in clause (a) or clause (b) of sub-section (4A) of section 11 of the Income-tax Act in respect of which separate books of account are maintained or a business carried on by an institution, fund or trust referred to in 3[***] clause (23B) or clause (23C) of section 10 of that Act;] | |
| (ii) | - | the interest of the assessee in the coparcenary property of any Hindu undivided family of which he is a member ; |
| (iii) | Google Play store
Featured
ARTICLESHIP
19 March 2026
Article AssistantGupta Sachdeva & Co. Chartered Accountants New Delhi CA Final View Details
Featured
29 April 2026
Manager- Finance and ComplianceNaveen Fintech Pvt Ltd Kolkata CA Inter View Details |
CAclubindia
