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Mar 12, 2024 Circulars & Notifications Attachment Link
Any part of its income applied by Trust for the benefit of any particular Religious Community or Caste is considered as Specified Violation.
Under Explanation to Sec 12 AB(4), clauses (a) to (g) of Income Tax Act, a number of events are stated which is considered as “Specified Violations”.
- One of the event is when Trust, established for charitable purposes, has applied any part of its income for the benefit of any particular religious community or caste. [Clause (d)]