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Exemptions available to trusts u/s.11 and 12.

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....er 3, 1970 Section(s) Referred: 11 ,12 Statute: Income - Tax Act, 1961 The Finance Act of 1970 has made substantial changes regarding the exemptions available to trusts u/s.11 and 12 of the I....

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.... assigned to the senior ITO in each place. It should also be emphasized on all the ITOs that while proper scrutiny of the trust cases has to be done, there should be no undue delay in issue of refunds....

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