Specified provision definition identifies statutory tax provisions included in the Part B framework applying to NPOs. Specified provision for Part B governing NPOs under the Income-tax Act, 2025, includes section 12A, section 12AA, section 12AB and section 10(23C) of the ... Summary
Specified provision definition identifies statutory tax provisions included in the Part B framework applying to NPOs.
Specified provision for Part B governing NPOs under the Income-tax Act, 2025, includes section 12A, section 12AA, section 12AB and section 10(23C) of the Income-tax Act, 1961, together with section 332. It identifies the statutory provisions included within the expression for relevant tax purposes and fixes the scope of the Part B NPO framework.
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