Assessee with receipts under Rs. 1 crore can claim exemption u/s 10(23C)(iiiad) without income tax authority approval.

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....As the gross receipts of the assessee are less than ₹ 1 crore, so it is not required to get the approval from the income tax authority for claiming the exemption u/s 10(23C)(iiiad) - there is no condition that a registration u/s 12AA - AT....