Exemption under section 10 not available except under section 10(1), 10(23C),10(23EC),10(46) and 10(46A) - Section 11(7)

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....ection 11(7) * Where a trust or an institution has been granted registration for purposes of availing exemption u/s 12AA or u/s 12AB, and the registration is in force for a previous year, then such trust or institution cannot claim any exemption under any provisions of section 10 [ other than relating to exemption of agricultural income section 10(1), income exempt under section 10(23C) 10(23EC)....

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.... 10(23EA)/ (23EC),/(23ED)/(46) substituted vide Finance (No. 2) Act, 2024 ], as the case may be; or * the date on which this proviso has come into force, or * the 1st day of April of the previous year relevant to the assessment year for which the exemption is claimed u/s 10(46B) w.e.f. 01.04.2025 Inserted vide Finance (No. 2) Act, 2024 ] whichever is later. [ First Proviso to section 11(7) ....