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Entities Collecting Mandatory Donations for Student Admissions Ineligible for Tax Exemption Under IT Act Sections 10(23C) and 11.

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....Exemption u/s 10(23C) – If donations are received compulsorily for the admission of students, by whatever name it may be called, the assessee would not be entitled for exemption either under S. 10(23C) or under S.11 - AT....