Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
The Central Government notifies the 'Tirumala Tirupathi Devasathanam, Tirupathi, Chittor (A.P)' under clause (23C) iv) of section 10 of the Income-tax Act. 1961 - 031/2002 - 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
Notification of charitable tax exemption grants temple society relief subject to income application, investment, business and filing conditions. Notification grants tax-exempt status to the Tirumala Tirupathi Devasathanam for specified assessment years subject to conditions: apply income wholly to its objects or accumulate for such application; restrict investments and deposits to modes specified in section 11(5) except voluntary contributions retained as jewellery or furniture; treat business receipts as taxable unless incidental and maintained in separate books; regularly file returns; and on dissolution transfer surplus assets to a charitable organization with similar objectives.
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.
Notification of charitable tax exemption grants temple society relief subject to income application, investment, business and filing conditions.
Notification grants tax-exempt status to the Tirumala Tirupathi Devasathanam for specified assessment years subject to conditions: apply income wholly to its objects or accumulate for such application; restrict investments and deposits to modes specified in section 11(5) except voluntary contributions retained as jewellery or furniture; treat business receipts as taxable unless incidental and maintained in separate books; regularly file returns; and on dissolution transfer surplus assets to a charitable organization with similar objectives.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.