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Citedby 150 docs - [View All]
George Educational, Medical & ... vs Assistant Director Of Income Tax ... on 23 April, 2001
Society For Integrated ... vs Dy. Commissioner Of Income-Tax on 27 December, 2002
Parivar Sewa Sanstha vs Dy Dit on 31 August, 2004
Ntr Memorial Trust, Hyderabad vs Department Of Income Tax
Dr. D.Y. Patil Pratishtan,, Pune vs Assessee on 30 August, 2012

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[Section 13(1)] [Section 13] [Complete Act]
Central Government Act
Section 13(1)(c) in The Income- Tax Act, 1995
(c) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof-
(i) if such trust or institution has been created or established after the commencement of this Act and under the terms of the trust or the rules governing the institution, any part of such income enures, or
(ii) if any part of such income or any property of the trust or the institution (whenever created or established) is during the previous year used or applied, directly or indirectly for the benefit of any person referred to in sub- section (3): Provided that in the case of a trust or institution created or established before the commencement of this Act, the provisions of sub- clause (ii) shall not apply to any use or application, whether directly or indirectly, of any part of such income or any property of the trust or institution for the benefit of any person refer- red to in sub- section (3), if such use or application is by way of compliance with a mandatory term of the trust or a mandatory rule governing the institution: Provided further that in the case of a trust for religious purposes or a religious institution (whenever created or established) or a trust for charitable purposes or a charitable institution created or established before the commencement of
1. Reintroduced by the Direct Tax Laws (Amendment) Act, 1989, w. e. f. 1- 4- 1989. Earlier, it was omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date. Section 13 was amended by the Finance Act, 1963, w. r. e. f. 1- 4- 1962; Finance Act, 1966, w. e. f. 1- 4- 1966 and substituted by the Finance Act, 1970, w. e. f. 1- 4- 1971
3. Inserted by the Finance Act, 1972, w. e. f. 1- 4- 1973.
4. Omitted by the Finance Act, 1983, w. e. f. 1- 4- 1984. Prior to the omission, clause (bb), as inserted by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 4- 1977, read as under:" (bb) in the case of a charitable trust or institution for the relief of the poor, education or medical relief, which carries on any business, any income derived from such business, unless the business is carried on in the course of the actual carrying out of a primary purpose of the trust or institution;'
this Act, the provisions of sub- clause (ii) shall not apply to any use or application, whether directly or indirectly, of any part of such income or any property of the trust or institution for the benefit of any person referred to in sub- section (3) in so far as such use or application relates to any period before the 1st day of June, 1970 ;