Return filing requirement: specified universities and colleges must file annual income-tax returns and be treated as required filers. A new provision obliges every university, college or other institution referenced among educational or charitable institutions that is not otherwise required to file, to furnish an annual return of income or loss; all provisions of the Income tax Act shall, so far as may be, apply to such returns as if they were required under the primary return filing provision.
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.
Return filing requirement: specified universities and colleges must file annual income-tax returns and be treated as required filers.
A new provision obliges every university, college or other institution referenced among educational or charitable institutions that is not otherwise required to file, to furnish an annual return of income or loss; all provisions of the Income tax Act shall, so far as may be, apply to such returns as if they were required under the primary return filing provision.
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