An Intelligent Interpretation of the Tax Law on Charitable Trusts

T. C. A. Ramanujam; T. C. A. Sangeetha

doi:10.33516/maj.v49i5.73-74p

An Intelligent Interpretation of the Tax Law on Charitable Trusts

Authors

T. C. A. Ramanujam High Court, Madras
T. C. A. Sangeetha

DOI:

https://doi.org/10.33516/maj.v49i5.73-74p

Abstract

The stringent provisions regarding conditions to be fulfilled by charitable trusts for claiming exemption under Section 11 have to be read in conjunction with Section 10. Some of the most complicated provisions in the Income Tax Law concern the taxation or exemption of income from charitable trusts. Stringent provisions have been made regarding the income derived from charitable trusts, its application and accumulation.

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Published

2014-05-01

How to Cite

Ramanujam, T. C. A., & Sangeetha, T. C. A. (2014). An Intelligent Interpretation of the Tax Law on Charitable Trusts. The Management Accountant Journal, 49(5), 73–74. https://doi.org/10.33516/maj.v49i5.73-74p