Applicability of nonprofit tax provisions excludes organisations of public importance; limited provisions apply to religious trusts. The Chapter applies to non-profit organisations except those specified as organisations of public importance in the Seventh Schedule. The Government may notify a person as an organisation of public importance subject to conditions. For public religious trusts or institutions most provisions of the Chapter do not apply, with only certain specified provisions remaining applicable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Applicability of nonprofit tax provisions excludes organisations of public importance; limited provisions apply to religious trusts.
The Chapter applies to non-profit organisations except those specified as organisations of public importance in the Seventh Schedule. The Government may notify a person as an organisation of public importance subject to conditions. For public religious trusts or institutions most provisions of the Chapter do not apply, with only certain specified provisions remaining applicable.
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