RULE 186 INCOME-TAX RULES 2026 Application under section 342(5) for change of purpose for which income has been accumulated or set apart.
RULE 186 INCOME-TAX RULES 2026 Application under section 342(5) for change of purpose for which income has been accumulated or set apart. 186. (1) Where a registered non-profit organisation has accumulated or set apart any part of its regular income in accordance with the provisions of section 342(1), it may request the Assessing Officer for the… Read More »