https://www.taxtmi.com/manuals?id=3822 Section 115BBI imposes a special tax on specified receipts of charitable or religious institutions where exemption under Section 11 is unavailable, including income from excess accumulation, deemed income not timely applied, accumulated income applied for non charitable purposes, income from impermissible investments, income applied for interested persons, and income used for charitable purposes outside India; these specified items are aggregated and taxed at a statutory rate plus surcharge and cess. en-us Wed, 20 Dec 2023 16:11:00 +0530 Wed, 03 Jan 2024 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3822 Section 115BBI imposes a special tax on specified receipts of charitable or religious institutions where exemption under Section 11 is unavailable, including income from excess accumulation, deemed income not timely applied, accumulated income applied for non charitable purposes, income from impermissible investments, income applied for interested persons, and income used for charitable purposes outside India; these specified items are aggregated and taxed at a statutory rate plus surcharge and cess. Manuals Income Tax Wed, 20 Dec 2023 16:11:00 +0530 https://www.taxtmi.com/manuals?id=3822