Income applied on Activities outside India is not eligible for exemption unless approved u/s 11(1)(c) by CBDT
Under section 11(1)(c) of Income Tax Act, 1961, the Income applied on activities outside India is not eligible for exemption unless the following conditions are satisfied:
An organization can apply to the CBDT for permission to work outside India. The applications seeking approval u/s 11(1)(c) may be submitted in the office of Member (IT), CBDT, Department of Revenue, Ministry of Finance, North Block, New Delhi
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