https://www.taxtmi.com/manuals?id=1233 Section 13(6) preserves a trust's exemption where providing educational or medical facilities to specified persons is the sole basis for denial, while Section 12(2) deems the value of such services to specified persons as income of the trust chargeable to tax and not eligible for the general exemption for income applied for charitable or religious purposes. en-us Mon, 28 Sep 2015 10:45:00 +0530 Tue, 29 Sep 2026 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1233 Section 13(6) preserves a trust's exemption where providing educational or medical facilities to specified persons is the sole basis for denial, while Section 12(2) deems the value of such services to specified persons as income of the trust chargeable to tax and not eligible for the general exemption for income applied for charitable or religious purposes. Manuals Income Tax Mon, 28 Sep 2015 10:45:00 +0530 https://www.taxtmi.com/manuals?id=1233