Any income received by any person on behalf of “Sant Nirankari Mandal, Sant Nirankari colony, Delhi exempted under Section 10 (23C)(v) - 059/2007 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Tax exemption for donations to Sant Nirankari Mandal conditioned on exclusive application of funds and specified investment modes. Notification exempts income received by persons on behalf of Sant Nirankari Mandal from their total income under section 10(23C)(v), subject to conditions including wholly and exclusively applying or limited accumulation of income, restricted investment modes per section 11(5), business income only if incidental with separate books, regular filing of returns, mandatory audit and prescribed audit report, and transfer of surplus on dissolution to similar organizations.
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.
Tax exemption for donations to Sant Nirankari Mandal conditioned on exclusive application of funds and specified investment modes.
Notification exempts income received by persons on behalf of Sant Nirankari Mandal from their total income under section 10(23C)(v), subject to conditions including wholly and exclusively applying or limited accumulation of income, restricted investment modes per section 11(5), business income only if incidental with separate books, regular filing of returns, mandatory audit and prescribed audit report, and transfer of surplus on dissolution to similar organizations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
