February 27, 2018

Section – 13B : Special provisions relating to voluntary contributions received by electoral trust

13B. Any voluntary contributions received by an electoral trust shall not be included in the total income of the previous year of such electoral trust, if— […]
February 27, 2018

Section – 13A : Special provision relating to incomes of political parties

13A. Any income of a political party which is chargeable under the head “Income from house property” or “Income from other sources” or “Capital gains” or […]
February 27, 2018

Section – 13 : Section 11 not to apply in certain cases

13. (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the […]
February 27, 2018

Section – 12AA : Procedure for registration

12AA. (1) The Principal Commissioner or Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) or clause (aa) […]
February 27, 2018

Section – 12A : Conditions for applicability of sections 11 and 12

12A. (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following […]
February 27, 2018

Section – 12 : Income of trusts or institutions from contributions

12. (1) Any voluntary contributions received by a trust created wholly for charitable or religious purposes or by an institution established wholly for such purposes (not […]
February 27, 2018

Section – 11 : Income13 from property held for charitable or religious purposes.

11. (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year […]
February 27, 2018

Section – 10C : Special provision in respect of certain industrial undertakings in North- Eastern Region.

10C. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking, which has begun or begins […]
February 27, 2018

Section – 10BB : Meaning of computer programmes in certain cases.

10BB. The profits and gains derived by an undertaking from the production of computer programmes under section 10B, as it stood prior to its substitution by […]






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