Query

Page no : 2

CA. RUPESH JOSHI (Chartered Accountant) (174 Points)
Replied 01 December 2009

Fatema,

The category of 'Person' as defined u/s. 2(31) is immaterial in concluding taxability of voluntary contributions. Kindly refer sec.2(24)(iia) - 'Defination of Income' ; which will clear up all your ambiguity

 



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