As per which section of the Income Tax Act, the Charitable Religious Institutions shall be eligible for grant under the scheme 'Seva Bhoj Yojna'?

Section

10

(

23

BBA)

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Section

19

(

23

BBA)

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Section

13

(

23

BBA)

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Section

12

(

23

BBA)

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Solution

The correct option is B Section $10$ ( $23$ BBA)
On June 1, the Union Ministry of Culture has launched a new scheme called 'Seva Bhoj Yojna' with a total outlay of Rs. 325 Crores for Financial Years 2018-19 and 2019-20. The scheme seeks to reimburse the Central Government share of CGST and IGST so as to lessen the financial burden of such Charitable Religious Institutions who provide Food/Prasad/Langar (Community Kitchen)/Bhandara free of cost without any discrimination to Public/Devotees.

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