Charitable Trusts under the Income Tax Act, 2025: A Practitioner's Map of Part B of Chapter XVII (Sections 332 to 355)

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This article covers the chapter where the change runs deepest: charitable trusts and not-for-profit entities, where the framework has been redrawn from scratch into a self-contained code at Part B of Chapter XVII. 1. Why has the trust framework been redrawn from scratch Of all the chapters of the
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