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    <title>TAX EXEMPTIONS ON EDUCATIONAL INSTITUTIONS-----AN ANALYSIS</title>
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    <description>The article explains that special statutory provisions govern tax exemption for educational institutions and that when the prescribed receipts threshold is exceeded a prescribed senior authority&#039;s approval is required for the special educational exemption; alternatively, taxpayers may rely on general charitable registration where the special low receipts exception applies, but general charitable limitations should not be imported into the specific educational exemption.</description>
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    <pubDate>Tue, 18 Apr 2023 09:57:45 +0530</pubDate>
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      <description>The article explains that special statutory provisions govern tax exemption for educational institutions and that when the prescribed receipts threshold is exceeded a prescribed senior authority&#039;s approval is required for the special educational exemption; alternatively, taxpayers may rely on general charitable registration where the special low receipts exception applies, but general charitable limitations should not be imported into the specific educational exemption.</description>
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