Section 40(a) TDS Disallowance Not Applicable in Charitable Trust Income Exemption Calculations u/s 11.

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....Disallowance u/s 40(a) while computing exemption u/s 11 on account of non deduction of TDS - The exception in Section 40 is carved out, only for the purpose of Section 28 and not for computing the exemption of income of a charitable trust under Section 11. - AT....