https://www.taxtmi.com/circulars?id=53340 Corporations covered by section 10(26BBB) that have unconditional income exemption and no statutory obligation to file income tax returns are entitled to the benefit of the prior administrative position in Circular No. 4/2002; accordingly, tax deduction at source need not be made on payments to such corporations. en-us Thu, 23 Apr 2015 00:00:00 +0530 Sun, 03 May 2015 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53340 Corporations covered by section 10(26BBB) that have unconditional income exemption and no statutory obligation to file income tax returns are entitled to the benefit of the prior administrative position in Circular No. 4/2002; accordingly, tax deduction at source need not be made on payments to such corporations. Circulars Income Tax Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53340