IT Act 1961 10C — Special provision in respect of certain industrial undertakings in North

Income-tax Act, 1961

Statutory text

11. Income from property held for charitable or religious purposes. 12. Income of trusts or institutions from contributions. 12A. Conditions for applicability of sections 11 and 12. 12AA. Procedure for registration. 13. Section 11 not to apply in certain cases. 13A. Special provision relating to incomes of political parties. 13B. Special provisions relating to voluntary contributions received by electoral trust.  Subject to verification and confirmation by the Department.

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