Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Deduction for charitable or religious contributions conditioned on application, registration, audit, and exclusion of benefits to interested persons. Section 80F sets out deduction regimes for remuneration received abroad by academics, educational expenses for dependants of resident non citizens, and - most extensively - deductions for amounts applied or invested by trusts or institutions for charitable or religious purposes. Qualification for charitable deductions requires prescribed registration and, where receipts exceed specified limits, audit and submission of audit reports; deductions are disallowed where funds are applied to private religious purposes, benefit interested persons as defined, or where investment/application conditions are not met. Special rules apply when a trust or institution carries on business, including separate accounts, audit, denial of certain expense deductions, and exclusions for specified business activities.
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.
Deduction for charitable or religious contributions conditioned on application, registration, audit, and exclusion of benefits to interested persons.
Section 80F sets out deduction regimes for remuneration received abroad by academics, educational expenses for dependants of resident non citizens, and - most extensively - deductions for amounts applied or invested by trusts or institutions for charitable or religious purposes. Qualification for charitable deductions requires prescribed registration and, where receipts exceed specified limits, audit and submission of audit reports; deductions are disallowed where funds are applied to private religious purposes, benefit interested persons as defined, or where investment/application conditions are not met. Special rules apply when a trust or institution carries on business, including separate accounts, audit, denial of certain expense deductions, and exclusions for specified business activities.
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