Section 13(1)(c) in The Income Tax Act, 1961

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Union of India - Subsection

Section 13(1)(c) in The Income Tax Act, 1961

(c)in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof-

(i)if such trust or institution has been created or established after the commencement of this Act and under the terms of the trust or the rules governing the institution, any part of such income enures, or

(ii)if any part of such income or any property of the trust or the institution (whenever created or established) is during the previous year used or applied, directly or indirectly for the benefit of any person referred to in sub-section (3): [such part of income as referred to in sub-clauses (i) and (ii)]

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Union of India - Subsection

Section 13(1)(c) in The Income Tax Act, 1961