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Income of ICAI is exempt from Tax..?


Gunasekhar (Student CA IPC / IPCC)     15 September 2019

Gunasekhar
Student CA IPC / IPCC 
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Income of ICAI is exempt from tax or not

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Kapadia Pravin   16 September 2019

Kapadia Pravin

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The income of the institute is exempt not only u/s 10(23C)(iv) but also under section 11.

The Institute is an educational institute and hence its income will also be exempt u/s. 11 as education falls within the meaning of charitable purpose under section 2(15) of the Act.

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