Standards & Norms

Volume 14 - Issue 10
March 2022

Applicability of Provisions of Section 50C to NGOs

The issue discusses about the applicability of provisions of section 50C to NGOs focussing on the following:

- Applicability

- Judicial Precedence

- Transfer of Assets for Lower Consideration

- Restrictions on Transfer of Assets

- Non-Applicability of Five Heads of Income to NGOs


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