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            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.

            <h1>Corpus donations exclusion: voluntary contributions directed to corpus are excluded from total income when invested in prescribed modes.</h1> Voluntary contributions directed to form part of the corpus of a trust or institution wholly for charitable or religious purposes are excluded from total income and must be invested or deposited specifically for the corpus in the prescribed forms or modes, maintained separately for that corpus.

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