if someone is getting benefits u/s 10(23c) then why he will go for 12(a)
what is the link between these two sec.
Sec 10(23C) is for big institution notified by Govt. (e.g. university, Hospital etc) where as 12AA is for charitable trust approved by CIT.
Both sections are are similar only difference is Sec 10(23C) is only available to institution approved by Govt.
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