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[Cites 0, Cited by 1] [Section 10(21)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(21)(a) in The Income Tax Act, 1961

(a)applies its income, or accumulates it for application, wholly and exclusively to the objects for which it is established, and the provisions of sub-section (2) and sub-section (3) of section 11 shall apply in relation to such accumulation subject to the following modifications, namely :—
(i)in sub-section (2),—