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[Cites 0, Cited by 0] [Section 115TD(2)] [Section 115TD] [Entire Act]

Union of India - Subsection

Section 115TD(2)(ii) in The Income Tax Act, 1961

(ii)any asset acquired by the trust or institution during the period beginning from the date of its creation or establishment and ending on the date from which the registration 68[under section 12AA or section 12AB] became effective, if the trust or institution has not been allowed any benefit of sections 11 and 12 during the said period: