Any income received by any person on behalf of Centre for Development and Human Rights, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2002-2003 to 2004-2005 - 248/2006 - Income Tax Act, 1961
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Income exemption for receipts on behalf of a charity subject to application, accumulation limits, investment and filing conditions. Notification excludes income received by any person on behalf of Centre for Development and Human Rights from that person's total income for Assessment Years 2002-2003 to 2004-2005, subject to conditions: income applied wholly to institutional objects, accumulation limit of fifteen percent with excess applied within five years, permitted modes of investment per section 11(5) (excluding certain voluntary contributions), business income only if incidental with separate books, regular return filing, and transfer of surplus on dissolution to a like-minded organization.
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.
Income exemption for receipts on behalf of a charity subject to application, accumulation limits, investment and filing conditions.
Notification excludes income received by any person on behalf of Centre for Development and Human Rights from that person's total income for Assessment Years 2002-2003 to 2004-2005, subject to conditions: income applied wholly to institutional objects, accumulation limit of fifteen percent with excess applied within five years, permitted modes of investment per section 11(5) (excluding certain voluntary contributions), business income only if incidental with separate books, regular return filing, and transfer of surplus on dissolution to a like-minded organization.
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