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[Cites 0, Cited by 0] [Section 354(1)] [Section 354] [Entire Act]

Union of India - Subsection

Section 354(1)(b) in The Income Tax Act, 2025

(b)it is established in India for a charitable purpose and does not incur any expenditure of an amount exceeding 5% of its total income during a tax year which is of a religious nature;