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Section 13(8) denies relief when which proviso becomes applicable?

AProviso to 10(1)
BFirst proviso to 2(15)
CProviso to 12(1)
DProviso to 80G(2)
Answer & Solution
Correct answer: B. First proviso to 2(15)
Section 13(8) denies relief where the first proviso to section 2(15), on advancement of general public utility with business receipts, applies.
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