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[Cites 0, Cited by 186] [Section 13(1)] [Section 13] [Entire Act]

Union of India - Subsection

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

(b)in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste;
(bb)[* * *] [ Clause (bb) omitted by Act 11 of 1983, Section 7 (w.e.f. 1.4.1984).]