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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Registration u/s 12A – Trust - The object of Section 12AA, is to ...


Section 12AA Focuses on Trust's Objectives, Not Income, for Registration u/s 12A.

January 24, 2013

Case Laws     Income Tax     HC

Registration u/s 12A – Trust - The object of Section 12AA, is to examine the genuineness of the objects of the Trust, but not the income of the Trust for charitable or religious purposes - HC

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