https://www.taxtmi.com/forum/issue?id=116350 Income of clubs and associations is excluded based on the mutuality concept. Clubs should claim the statutory exemption under 10(23C) in their income tax return. Filing the return is necessary to support any claim for recovery of tax deducted at source by way of a TDS refund. en-us Tue, 02 Jun 2020 12:52:21 +0530 Thu, 23 Jan 2025 15:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116350 Income of clubs and associations is excluded based on the mutuality concept. Clubs should claim the statutory exemption under 10(23C) in their income tax return. Filing the return is necessary to support any claim for recovery of tax deducted at source by way of a TDS refund. Discussion-Forum Income Tax Tue, 02 Jun 2020 12:52:21 +0530 https://www.taxtmi.com/forum/issue?id=116350