The terms regarding shifting towards the brand-new registration regimen u/s 12AB is created inside area 12A.

The terms regarding shifting towards the brand-new registration regimen u/s 12AB is created inside area 12A. Furthermore, since subscription are shifted to point 12AB, ergo, anywhere point 12AA is created, the fresh new part 12AB was extra. Affirmation under section 10(23C) vis-a-vis subscription under area 12AA Area 10(23C) was a self-contained code containing the legislative specifications offering an exemption from income tax to universities and instructional institutions and hospitals and health institutions susceptible to the fulfilment of specified circumstances. Income...

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