| 1 | Section 56 - Income from Other Sources - Taxability of Consideration Received for Issue of Shares by a privately held company [Clause (viib) of Section 56(2)] - Issuance of shares in excess of face value of each share |
| CMV02085800 | Section 10(23C) - Income of Specified Institution, Funds, Trust, etc., for Charitable Purpose - Exemption in Respect of Income of Educational Institution [Sub-clauses (iiiab), (iiiad) and (vi)] - Instances of entities covered by other educational institutions |
| CMV02085700 | Section 10(23C) - Income of Specified Institution, Funds, Trust, etc., for Charitable Purpose - Exemption in Respect of Income of Educational Institution [Sub-clauses (iiiab), (iiiad) and (vi)] - Exemption at appellate stage |
| CMV02085600 | Section 10(23C) - Income of Specified Institution, Funds, Trust, etc., for Charitable Purpose - Exemption in Respect of Income of Educational Institution [Sub-clauses (iiiab), (iiiad) and (vi)] - Power of Chief CIT to condone delay in filing application |
| CMV02085500 | Section 10(23C) - Income of Specified Institution, Funds, Trust, etc., for Charitable Purpose - Exemption in Respect of Income of Educational Institution [Sub-clauses (iiiab), (iiiad) and (vi)] - Maintainability of application made after prescribed time period |
| CMV02085400 | Section 10(23C) - Income of Specified Institution, Funds, Trust, etc., for Charitable Purpose - Exemption in Respect of Income of Educational Institution [Sub-clauses (iiiab), (iiiad) and (vi)] - Impact of consolidated application for exemption |
| CMV02085300 | Section 10(23C) - Income of Specified Institution, Funds, Trust, etc., for Charitable Purpose - Exemption in Respect of Income of Educational Institution [Sub-clauses (iiiab), (iiiad) and (vi)] - Anonymous donation referred to in section 115BBC to be included in total income |
| CMV02085200 | Section 10(23C) - Income of Specified Institution, Funds, Trust, etc., for Charitable Purpose - Exemption in Respect of Income of Educational Institution [Sub-clauses (iiiab), (iiiad) and (vi)] - Time limit for making application to prescribed authority |
| CMV02085100 | Section 10(23C) - Income of Specified Institution, Funds, Trust, etc., for Charitable Purpose - Exemption in Respect of Income of Educational Institution [Sub-clauses (iiiab), (iiiad) and (vi)] - Withdrawal of approval by the prescribed authority [Thirteenth proviso] |
| CMV02085000 | Section 10(23C) - Income of Specified Institution, Funds, Trust, etc., for Charitable Purpose - Exemption in Respect of Income of Educational Institution [Sub-clauses (iiiab), (iiiad) and (vi)] - Payment to other trust out of accumulated income not to be treated as application of income [Twelfth proviso] |