NISM 23 - Social Impact Assessors Certification Exam Notes
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Gross Total Income: Gross Total Income is the sum of income before tax reliefs.
80G Registration Validity: Donations qualify for 80G deductions only if the NPO’s registration is valid.
Donor Contributions: Donors can contribute through registered brokers for 80G benefits.
Taxable Income: NPOs must compute taxable income after applying exemptions.
Exemption Conditions: NPOs must meet conditions like fund utilization for exemptions.
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NISM 23 - Social Impact Assessors
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