Section 13(10)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 13(10)(a) in The Income Tax Act, 1961

(a)such expenditure is not from the corpus standing to the credit of the trust or institution as on the end of the financial year immediately preceding the previous year relevant to the assessment year for which income is being computed;

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Union of India - Subsection

Section 13(10)(a) in The Income Tax Act, 1961