#Section 13 (2)
Log in to FollowLatest Section 13 (2) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Secured Creditor Gets Priority Over Government Dues: Bombay HC

Gujarat HC Allows Sections 11 and 12 Exemption to Gujarat Housing Board

PMLA Charge Must Match Predicate Offence Conviction; Section 216 CrPC Plea Allowed: Karnataka HC

Developer Termination Upheld for Inordinate Delay in Slum Redevelopment: SC

Disproportionate Assets Conviction Set Aside for Defective Investigation and Omission of Income: Madras HC

Section 11 Exemption Restored as Section 13 Violation Not Established: Telangana HC

Anticipatory Bail to Former IAS Officer was dismissed as there was possibility of tampering evidence in corruption case

No FEMA Violation Where Foreign Nationals Qualify as Persons Resident in India: Karnataka HC

Taxation of Charitable & Religious Trusts: A Guide to Sections 11–13 – Part-II

Taxation of Charitable & Religious Trusts: A Guide to Sections 11–13 – Part-I

Taxability of income of charitable or religious trusts

SC Allows Deduction of Grants as They Were Part of Statutory Business Activity

Multiple Houses Eligible for Section 54 Relief Prior to 01.04.2015: ITAT Delhi

Insolvency Proceedings Triggered as Corporate Debtor Admits Financial Default & Files Section 10 Application
Explore the latest Section 13 (2) updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
