CBDT Circular No. 3/2024 dated 06.03.2024

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CBDT clarifies provisions relating to donations made by a trust / institution to another trust / institution for the purposes of application of income. Circular No. 3/2024 dated 06.03.2024 issued, providing clarity on the issue with illustrative examples. The Circular is available on :https://incometaxindia.gov.in/communications/circular/circular-3-2024.pdf