https://www.taxtmi.com/highlights?id=71931 Exemption u/s. 10(23C)(iiiab) - As per the CBDT circualr, the benefit of Sections 11/12 of the Act would be available to an assessee for a period prior to the year of registration despite the fact that no application for registration for the said period had been filed. - However, the said circualr is not applicable in respect of exemption u/s 10(23C)(iiiab) - AT en-us Mon, 11 Sep 2023 18:21:50 +0530 Mon, 11 Sep 2023 18:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71931 Exemption u/s. 10(23C)(iiiab) - As per the CBDT circualr, the benefit of Sections 11/12 of the Act would be available to an assessee for a period prior to the year of registration despite the fact that no application for registration for the said period had been filed. - However, the said circualr is not applicable in respect of exemption u/s 10(23C)(iiiab) - AT Highlights Income Tax Mon, 11 Sep 2023 18:21:50 +0530 https://www.taxtmi.com/highlights?id=71931