Section 12(5)(a) in Finance Act, 2020

[Cites 0, Cited by 0] [Section 12(5)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(5)(a) in Finance Act, 2020

(a)the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section (1) of section 13; or

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Union of India - Subsection

Section 12(5)(a) in Finance Act, 2020