Calculation of Income in case of certain violations - Section 13(10)/(11)

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..... or institution violates certain stipulated conditions, the income chargeable to tax shall be computed after allowing deduction for the expenditure (other than capital expenditure) incurred in India, for the objects of the trust. The following are the violations Where the provision of section 13(8) is applicable or violations of conditions stipulated u/s 12A(1) clause (b) or (ba) i.e., Where the co .....

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..... r donation to any person. Disallowances- While determine the amount of expenditure allowable as deduction, the following points need to be considered: a) Disallowance u/s 40(a)(ia) , on account of non-deduction of tax or non-payment of tax deducted at source on or before the due date of filling of return, would be attracted. b) Disallowance of expenditure in respect of cash payment in excess of &# .....

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