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section 10(23C) and 12A

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(Querist)
22 November 2008 Whether an organisation registered under 12A needs to apply for 10(23C) for getting its income exempted?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
22 November 2008 For getting exemption u/s 11 the organization need not apply u/s 10(23C). On the contrary if an organization requires exemption u/s 10 (23C) it should be registered u/s 12A. Pl refer rule 2C, 2CA, form 56 and form 56D.

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