Harun Raaj & AssociatesHarun Raaj & Associates
📍Visakhapatnam, Andhra Pradesh

Section 10(23C) Education and Hospital Exemption in Visakhapatnam

Section 10(23C)

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Section 10(23C) — Education & Hospital Exemption in Visakhapatnam — Local Context

Educational institutions and hospitals in Visakhapatnam assessing Section 10(23C) should align their objects, approvals, accounts, fees, grants, and use of income with the applicable exemption conditions. A clear file is particularly important where institutions serve students, industrial communities, or patients across a mixed charitable and operational model.

Regulatory Office

Income Tax Commissionerate, Visakhapatnam

Administers exemption-related applications, audit records, and tax reporting for eligible educational institutions and hospitals.

Typical Visakhapatnam Scenarios

  • A college near Andhra University reviews fee structures and scholarship records for its exemption documentation.
  • A hospital serving Gajuwaka workers maps patient-care receipts and charitable support before its annual compliance review.
  • An educational trust near Rushikonda documents grant use, governance approvals, and institutional accounts for tax review.

Who We Serve in Visakhapatnam

Andhra UniversityGajuwaka Industrial AreaRushikonda IT Park

Why Harun Raaj & Associates in Visakhapatnam

We are an ICAI-registered CA firm (Membership No. 238303) based in Visakhapatnam. Every output — certificate, return, or advisory — is reviewed and signed by a CA and carries a UDIN for authenticity. We handle the full regulatory workflow so your team doesn't have to — from document collection through filing or certification.
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