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Analysis of Proposed Amendments- Exemptions U/s 11 & 10(23C)

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The Finance Bill, 2020 has proposed to make substantial changes regarding provisions for granting exemptions to the charitable / religious trusts, institutions etc. U/s. 11 of the Income Tax Act, 1961 (Act). The substantial amendments are also proposed in respect of exemption U/s.10(23C) which are granted to the trusts, institutions, universities, educational institutions, hospitals, other medical institutions etc. #pdf
CA. Peeyush Sharma

on 10 February 2020

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