Exemption under section 10 not available except under section 10(1), 10(23C),10(23EC),10(46) and 10(46A) - Section 11(7)

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..... 10(46A) - Section 11(7) Where a trust or an institution has been granted registration for purposes of availing exemption u/s 12AA or u/s 12AB , and the registration is in force for a previous year, then such trust or institution cannot claim any exemption under any provisions of section 10 [ other than relating to exemption of agricultural income section 10(1) , income exempt under section 10(23C .....

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..... 0(23EA)/ (23EC),/(23ED)/(46) substituted vide Finance (No. 2) Act, 2024 ] , as the case may be; or the date on which this proviso has come into force, or the 1st day of April of the previous year relevant to the assessment year for which the exemption is claimed u/s 10(46B) w.e.f. 01.04.2025 Inserted vide Finance (No. 2) Act, 2024 ] whichever is later. [ First Proviso to section 11(7) ] The trust .....

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