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Trust require to register us 10(23)
PUBLIC CHRITABLE TRUST REGITERED UNDER 12A OF IT ACT FOR EDUCATION PURPOSE RUNNING SCHOOL WHETHER REGISTRAION UNDER sec 10(23) IS REQUIRED?
Replies (4)
section 10(23) of the Income tax act , has been omitted by the Finance Act 2002 , W.E.F 1-4-2003 . please confirm .From the Act .
Sec 12A HAS RELWVANT PROVISIONS.
What about 10(23c)
Earlier to finance act 2020 educational or medical institutions existed solely for the purpose of medical and educational purposes, have the privilege of holding registration u/s 10(23c) or 12A. however, at present, the afore referred institutions are allowed to register either u/s 10(23c) or 12A and they are not allowed to held registration on both u/s 10(23c) and 12A
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