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[Cites 0, Cited by 19] [Section 13] [Entire Act]

Union of India - Subsection

Section 13(6) in The Income Tax Act, 1961

(6)[ Notwithstanding anything contained in sub-section (1) or sub-section (2), but without prejudice to the provisions contained in sub-section (2) of section 12, in the case of a charitable or religious trust running an educational institution or a medical institution or a hospital, the exemption under section 11 or section 12 shall not be denied in relation to any income, other than the income referred to in sub-section (2) of section 12, by reason only that such trust has provided educational or medical facilities to persons referred to in clause (a) or clause (b) or clause (c) or clause (cc) or clause (d) of sub-section (3). ] [ Inserted by Act 10 of 2000, Section 10 (w.e.f. 1.4.2001).]