CBDT Circular on Section 11 Of The Income-Tax Act, 1961 – Charitable Or Religious Trusts – Exemption Of Income From Property Held Under


SECTION 11 OF THE INCOME-TAX ACT, 1961 – CHARITABLE OR RELIGIOUS TRUSTS – EXEMPTION OF INCOME FROM PROPERTY HELD UNDER CIRCULAR : NO. 17(LXX-4), DATED 2-6-1962 1. Under section 11(2), if a trust wants to accumulate income beyond the limit specified in clause (a) or clause (b) of section 11(1), it has to give a notice…

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