”An educational Society was registered under Society Act. for carrying the various educational university courses.
It has a gross receipts (fee from student) less than Rs 1 Crore. Whether society can enjoy the benefit of Sec 10(23C) (iiiad) of income Tax Act without applying for Sec 12A certificate registration?
And whether it is mandatory for filling of Income Tax return by virtue of sec 10(23C)(iiiad) or it has to comply the sec 139(4C)?”
Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
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