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    <title>Trust Donations: Only 85% of Donations Considered as Income Application, Affecting Sections 10(23C) and 11, Effective April 2024.</title>
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    <description>Treatment of donation to other trusts - Exemption u/s 10(23C) and u/s 11 - Donation by trust &amp; Other institutions to another trust &amp; Other institutions shall be treated as application only to the extent of 85% of such donation amount credited or paid instead of 100% as allowed earlier. [W.e.f. 1st April, 2024]</description>
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      <description>Treatment of donation to other trusts - Exemption u/s 10(23C) and u/s 11 - Donation by trust &amp; Other institutions to another trust &amp; Other institutions shall be treated as application only to the extent of 85% of such donation amount credited or paid instead of 100% as allowed earlier. [W.e.f. 1st April, 2024]</description>
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