https://www.taxtmi.com/article/detailed?id=10582 Exemptions under Section 10(23C) differentiate institutions that are government funded, small non government entities within prescribed receipt thresholds, and other institutions requiring authority approval; entitlement depends on existence "solely for educational purposes and not for purposes of profit" via the predominant object test, with conditions on application/approval, limits on accumulation and permitted investments, treatment of voluntary contributions as income unless directed to corpus, and requirements that business income be incidental with separate accounts. en-us Fri, 05 Aug 2022 18:50:40 +0530 Fri, 05 Aug 2022 18:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10582 Exemptions under Section 10(23C) differentiate institutions that are government funded, small non government entities within prescribed receipt thresholds, and other institutions requiring authority approval; entitlement depends on existence "solely for educational purposes and not for purposes of profit" via the predominant object test, with conditions on application/approval, limits on accumulation and permitted investments, treatment of voluntary contributions as income unless directed to corpus, and requirements that business income be incidental with separate accounts. Articles Other Topics Fri, 05 Aug 2022 18:50:40 +0530 https://www.taxtmi.com/article/detailed?id=10582