School's Book & Uniform Sales Qualify for Tax Benefits as Educational Activities u/s 10(23C)(iiiad) of Income Tax Act.

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Full Text of the Document

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....Benefits of section 10(23C)(iiiad) - sale and purchase of books and uniform to the students of the assessee school is also a part of educational activity, There is no need to specifically mentioned about the sale of uniforms and books in the memorandum of association as it is incidental to the educational activities which is object of the assessee. Benefit allowed.....