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Minimum Alternate Tax (MAT) - Income Tax - Ready Reckoner

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Minimum Alternate Tax (MAT) - Income Tax - Ready Reckoner

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Deemed Corpus Donation - Section 340 ( New) / Section 11(1)(d) (Old)

Charitable, Religious, Educational Trust or Institutions or Organizations and Tax on Accreted Income

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Deemed corpus donations for religious-place repairs require separate tracking, purpose-limited use, permitted investment, and prohibit onward donations.
Section 340 permits a registered non-profit organisation holding a specified religious place to treat donations for its renovation or repair as deemed ... Summary

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