Child Adoption Fees and Activities Classified as "Charitable Activities," Qualify for Tax Exemption Benefits Under Relevant Rules.

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....Receipt of the Child Adoption Fees - The activities, including the activity of facilitating the adoption of the children by the Adoptive parents, are in the nature of “Charitable Activities” , which also consists of advancement of educational programmes or skill development relating to abandoned, orphaned or homeless children - Benefit of exemption available.....