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Articles by CA Shubham gupta

Trusts having mixed activities eligible for exemption under Sec 11 and 12?

CA Shubham gupta 27 May 2020 at 10:08

In such case the cancellation of registration of trust under section 12AA by the Commissioner of Income tax is not required and even if commissioner of income tax has not cancelled the registration under section 12AA for such previous year, exemption under sec 11 & 12 shall not be allowed.