Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income for Helpers of the Handicapped exempt under Section 10(23C)(iv) if conditions met from 2004-2007.</h1> Any income received by individuals on behalf of Helpers of the Handicapped, Kolhapur, is exempt from inclusion in their total income under Section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 2004-2005 to 2006-2007. The exemption is conditional upon the institution applying its income exclusively for its established objectives, limiting income accumulation beyond 15% to five years, investing funds according to specified modes, maintaining separate accounts for incidental business profits, and filing regular tax returns. In case of dissolution, surplus assets must be transferred to a similar organization. This exemption applies only to income received on behalf of the institution.
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