Central Government seems to be desirous to overcome all loopholes present in current Tax Laws and one of the most unregulated areas is "Taxation of Charitable Institutions" which was earlier updated in the year of 1996
source https://www.caclubindia.com/articles/analysis-amendment-procedure-re-registration-charitable-institutions-44799.asp
source https://www.caclubindia.com/articles/analysis-amendment-procedure-re-registration-charitable-institutions-44799.asp
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