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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Charitable purpose - subject to the provisions of section ...


Charitable Income Used Abroad Qualifies for Tax Exemption u/s 11(1)(c) If It Promotes International Welfare Beneficial to India.

April 3, 2015

Case Laws     Income Tax     AT

Charitable purpose - subject to the provisions of section 11(1)(c) wherein the income applied outside India is also eligible for exemption, if the activities tend to promote the international welfare in which India is interested and the approval has been granted by the Board for such application of income - AT

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