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Circular Date: 24th May 2023
Applicable Date: 1st April 2023
Relevant Act / Rule: Income Tax 1961
Relevant Section / Rule: Section 12AA, Section 12AB, Section 10(23C), Section 115TD,
In reference to the above mentioned regulations under Income Tax for trusts, following clarifications have been made by the department –
Link to Circular: https://incometaxindia.gov.in/news/circular-6-2023.pdf
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