CBDT issues Draft Notification for Amendment of Form No 10B of the Income-tax

Last updated: 22 May 2019

Section 12A of the Income-tax Act, 1961 (the Act) provides for conditions for applicability of Sections 11 and 12 of the Act. One such condition under clause (b) of sub-section (1) thereof is that where the total income of the trust or institution computed without giving effect to Section 11and12exc

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