https://www.taxtmi.com/acts?id=19104 The amendment requires furnishing a prescribed statement to the Assessing Officer detailing the purpose and period (not exceeding five years) for which charitable or religious income is accumulated, mandates investment or deposit in prescribed forms or modes, and requires that the statement be filed on or before the due date for the return. It further provides that periods when income could not be applied due to a court order or injunction are excluded in computing the accumulation period. en-us Sat, 28 Feb 2015 18:40:38 +0530 Mon, 02 Mar 2015 11:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19104 The amendment requires furnishing a prescribed statement to the Assessing Officer detailing the purpose and period (not exceeding five years) for which charitable or religious income is accumulated, mandates investment or deposit in prescribed forms or modes, and requires that the statement be filed on or before the due date for the return. It further provides that periods when income could not be applied due to a court order or injunction are excluded in computing the accumulation period. Act-Rules Bill Sat, 28 Feb 2015 18:40:38 +0530 https://www.taxtmi.com/acts?id=19104