Income Tax

Procedure for fresh registration (1) The Principal Commissioner or Commissioner, on receipt of an application made under clause (ac) of […]

Procedure for registration (1) The Principal Commissioner or Commissioner, on receipt of an application for registration of a trust or

Conditions for applicability of sections 11 and 12 (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any

Income of trusts or institutions from contributions (1) Any voluntary contributions received by a trust created wholly for charitable or

Income from property held for charitable or religious purposes (1) Subject to the provisions of sections 60 to 63, the following income shall

Special provision in respect of certain industrial undertakings in North-Eastern Region (1) Subject to the provisions of this section, any