Charitable Income Used Abroad Qualifies for Tax Exemption u/s 11(1)(c) If It Promotes International Welfare Beneficial to India.

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....Charitable purpose - subject to the provisions of section 11(1)(c) wherein the income applied outside India is also eligible for exemption, if the activities tend to promote the international welfare in which India is interested and the approval has been granted by the Board for such application of income - AT....