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Tax alert: CBDT issues circular clarifying exemption for inter-Trust donations

7 March 2024
The Central Board of Direct Taxes (CBDT), vide Circular No. 3/2024 dated 6 March 2024, has clarified the manner of computation of exemption for donations made by an eligible Trust/instituition to another eligible Trust/institution [considering the amendment introduced vide Finance Act, 2023].

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