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[Cites 0, Cited by 44] [Section 13(3)] [Section 13] [Entire Act]

Union of India - Subsection

Section 13(3)(b) in The Income Tax Act, 1961

(b)[ any person who has made a substantial contribution to the trust or institution, that is to say, any person whose total contribution up to the end of the relevant previous year exceeds [fifty thousand rupees;] [ Substituted by Act 41 of 1975, Section 5, for Clause (b) (w.e.f. 1.4.1977).] ]