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Volume - 75
August 2023

Income applied on Activities outside India is not eligible for exemption unless approved u/s 11(1)(c) by CBDT

Under section 11(1)(c) of Income Tax Act, 1961, the Income applied on activities outside India is not eligible for exemption unless the following conditions are satisfied:

    a . The ‘Charitable Organization’ happens to be a Trust created before 1-4-1952 or it is engaged in promotion of ‘International Welfare’ in which India is interested;

    b. Central Board of Direct Taxes (CBDT) has by general or special order granted the exemption for carrying out such activities.

An organization can apply to the CBDT for permission to work outside India. The applications seeking approval u/s 11(1)(c) may be submitted in the office of Member (IT), CBDT, Department of Revenue, Ministry of Finance, North Block, New Delhi

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