Wants to know about Sec 81b

Mukthar Ahmed Kabir (17 Points)

05 September 2019  
Hello Sir, I Wants to know about Sec 81b of Income Tax Act, And also wants to know, how to get it from Income Tax Dept for Society Or a Trust. Where to apply to get this Certification of 81b. And most important It's advantages too. Kindly explain pls.