SEO Sai Gr. Hosp.
211715 Points
Posted on 17 October 2021
No. it is not applicable to institute under sec. 10(23C)( iiiab).
Read the explanation 2 under Sec. 11(2) .... for the institutes covered for form 10....
................ to any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of sec. 10 or other trust or institution registered under Sec 12AA , being contribution with a specific direction that it shall form part of the corpus .............