Section 11(1)(c) in The Income Tax Act, 1961

[Cites 0, Cited by 41] [Section 11(1)] [Section 11] [Entire Act]

Union of India - Subsection

Section 11(1)(c) in The Income Tax Act, 1961

(c)income derived from property held under trust—

(i)created on or after the 1st day of April, 1952, for a charitable purpose which tends to promote international welfare in which India is interested, to the extent to which such income is applied to such purposes outside India, and

(ii)for charitable or religious purposes, created before the 1st day of April, 1952, to the extent to which such income is applied to such purposes outside India:

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Union of India - Subsection

Section 11(1)(c) in The Income Tax Act, 1961