Section 351(1)(d) in The Income Tax Act, 2025

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Union of India - Subsection

Section 351(1)(d) in The Income Tax Act, 2025

(d)where a registered non-profit organisation, created or established after the commencement of this Act for charitable purpose, has applied any part of its income for the benefit of any particular religious community or caste other than the Scheduled Castes or the Scheduled Tribes or backward classes or women and children; or

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Union of India - Subsection

Section 351(1)(d) in The Income Tax Act, 2025