Voluntary contributions to a trust's corpus are tax-exempt, even if the trust is unregistered u/ss 12, 12A, or 12AAA.

Exemption u/s 11 - whether Voluntary Contributions made to the corpus of the Trust constitutes “taxable income” of the Trust? - Corpus-specific-voluntary contributions are outside the taxations in case of an unregistered Trust u/s. 12/12A/12AAA of the Act too. - AT .....

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