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Any income received by any person on behalf of Sri Krishna Janmasthan Seva Sansthan, Katra Keshav Dev, Mathura exempted under Section 10 (23C)(v) for the Assessment Years 2005-06 to 2007-08 - 317/2006 - Income Tax Act, 1961
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Income exemption for amounts received on behalf of a religious institution, excluded from donors' total income for specified years. Any income received by any person on behalf of Sri Krishna Janmasthan Seva Sansthan, Katra Keshav Dev, Mathura shall not be included in the total income of such person for the Assessment Years 2005-06 to 2007-08 under sub-clause (v) of clause (23C) of section 10, subject to conditions: exclusive application or limited accumulation of income, restricted modes of investment per section 11(5), exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a similarly purposed 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 amounts received on behalf of a religious institution, excluded from donors' total income for specified years.
Any income received by any person on behalf of Sri Krishna Janmasthan Seva Sansthan, Katra Keshav Dev, Mathura shall not be included in the total income of such person for the Assessment Years 2005-06 to 2007-08 under sub-clause (v) of clause (23C) of section 10, subject to conditions: exclusive application or limited accumulation of income, restricted modes of investment per section 11(5), exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a similarly purposed organization.
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