Circular under section 119 of the Income-tax Act, 1961 - CBDT

Posted Date : 07-Mar-2024 , 08:34:36 am | Posted By CASANSAAR print

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Income of any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or subclause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 of the Incometax Act, 1961 (the Act) (hereinafter referred to as the first regime) or any trust or institution registered u/s 12AA or 12AB of the Act (hereinafter referred to as the second regime) is exempt, subject to the fulfilment of certain conditions provided for the two regimes in the Act. These conditions inter-alia include the following for the entities (hereinafter referred to as trust 1 institution in the two regimes):-

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Circular under section 119 of the Income-tax Act, 1961 - CBDT

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