Simplification of tax provisions for charitable trusts/institutions

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..... + Finance Bill, 2025 C. SIMPLIFICATION AND RATIONALISATION I. Simplification of tax provisions for charitable trusts/institutions Income of any trust or institution registered under section 12AB o .....

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..... ction 13 provides that exemption under section 11 and 12 shall not be available to a trust or institution if such trust or institution does not fulfill the conditions specified therein. Full Text: U .....

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