What is the provision for Section 115BBI?

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..... le under Section 115BBI . Section 115BBI provides a special rate to tax the following specified income of a specified charitable institution: a. ​Income accumulated or set apart in excess of 15% of the income where such accumulation is not allowed under any specific provisions of the Act; b. Deemed income as referred to in Section 11(1B) [option is exercised but the income is not .....

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..... tution registered under Section 12AA / 12AB or approved under Section 10(23C)(iv), (v), (vi) and (via); h. any income which is not exempt under Section 10(23C) on account of investment in impermissible mode as referred to in Section 11(5); i. any income which is not exempt under Section 11 / 12 on account of investment in impermissible mode as referred to in Section 11(5); j. .....

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