13 September 2016
1 Firm can't get the benefit of section 12a and 80g. 2 Co-operative society can't get benefit of section 12a and 80g. 3 Company formed under section 8 of Companies Act 2013 can get benefit of section 12a and 80g. 4 HUF can't get such benefits. 5 AOP can get benefits of section 12a and 80g.