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Volume - 37
March 2022

The Finance Bill 2022 proposes new conditions for Organizations Registered u/s 10(23C)

The Finance Bill 2022 has added various new conditions to organisations having approval under section 10(23C)(iv), (v), (vi) & (via). The new conditions applicable to such organisations are briefly provided as under:

  • Requirement of furnishing Income Tax Return as a condition;
  • Requirement of uploading of Audit Report in Form 10BB.
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