CA Haridas Varma
Quick Summary
A brief note on the recent amendments in Finance act 2021, Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and Foreign Contribution (Regulation) Amendment Act, 2020 that will impact the functioning of Charitable Trusts. Amendments applicable to Charitable Trust a per Finance Act 2021 1. Application of loan / borrowings will not be treated as application of income Application for charitable or religious purposes, from any loan or borrowing, shall not
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