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Section 11 in The Income Tax Act, 1961 [Entire Act]

property held under a trust or institution includes any temple, mosque, gurdwara, church or other place notified under clause (b) of sub-section ... purpose of renovation or repair of such temple, mosque, gurdwara, church or other place, may, at its option, be treated by such trust or institution
Union of India - Section Cites 0 - Cited by 7486
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