Amendment to Section 13: Govt Eases Rules for Trusts on Reporting Donor Details

Last updated: 05 February 2025

Rationalisation of persons specified under sub-section (3) of section 13 for trusts or institutions Section 13 of the Act, inter alia, provides that section 11 or section 12 shall not apply to exclude any income from the total income of trust of institution, if such income enures, or such income or

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