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Clarification on certain issues related to grant of approval and claim of exemption u/s. 10(23C)(vi) of the Income-tax Act, 1961 - (Ministry of Finance ) (17 Aug 2015)

Clarification on approval and claim of exemption by universities and educational institutions

MANU/DTCR/0025/2015

Direct Taxation

The Central Board of Direct Taxation notified clarifications to Section 10(23C)(vi) of the Income Tax Act, 1961, which prescribes conditions for tax exemptions for universities and educational institutions. The clarifications refer to matters, including, the scope of enquiry for the grant of approval, necessity for registration and the collection of amounts under different heads of fee from students.

Relevant : Section 10(23C)(vi) Income Tax Act, 1961 Act

Tags : TAX   EXEMPTION   UNIVERSITIES  

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