Tag Archives: Gujarat Housing Board

Housing Board Fulfilling Public Housing Needs Qualifies as Charitable Under Section 2(15) Exemptions

By | September 10, 2026

Housing Board Fulfilling Public Housing Needs Qualifies as Charitable Under Section 2(15) Exemptions Issue Whether the proviso to Section 2(15) read with Section 13(8) of the Income-tax Act, 1961 (and corresponding sections under the Income-tax Act, 2025) applies to a State Housing Board formed to satisfy the housing accommodation needs of the general public, thereby… Read More »