Month: March 2024

CBDT Circular No. 3/2024 dated 06.03.2024

CBDT clarifies provisions relating to donations made by a trust / institution to another trust / institution for the purposes of application of income. Circular...

CBDT Circular No. 2/2024 dated 05.03.2024

Income of certain trusts/institutions as specified u/s 10(23C) or u/s 12AA/12AB of the Income – tax Act, 1961 is exempt, subject to certain conditions. Such...