https://www.taxtmi.com/acts?id=53539 For purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to the Act, a university, educational institution, hospital, or other institution is treated as substantially financed by the Government for a tax year only if the Government grant received during that year exceeds 50% of its total receipts, including donations. The rule applies a receipts-based threshold by comparing the grant with the institution's aggregate receipts for the relevant tax year. en-us Fri, 20 Mar 2026 18:43:28 +0530 Wed, 08 Apr 2026 15:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53539 For purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to the Act, a university, educational institution, hospital, or other institution is treated as substantially financed by the Government for a tax year only if the Government grant received during that year exceeds 50% of its total receipts, including donations. The rule applies a receipts-based threshold by comparing the grant with the institution's aggregate receipts for the relevant tax year. Act-Rules Income Tax Fri, 20 Mar 2026 18:43:28 +0530 https://www.taxtmi.com/acts?id=53539