Specified provision definition identifies statutory references governing the NPO framework under Part B for consistent application. For Part B concerning NPOs, "specified provision" encompasses section 12A, section 12AA, section 12AB, and section 10(23C) of the Income-tax Act, 1961, ... Summary
Specified provision definition identifies statutory references governing the NPO framework under Part B for consistent application.
For Part B concerning NPOs, "specified provision" encompasses section 12A, section 12AA, section 12AB, and section 10(23C) of the Income-tax Act, 1961, together with section 332. The definition establishes the statutory references included within that expression for the Part B NPO framework.
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