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! "# # $ % & ' ' ( ' )

' ' ( *+, ' +-

. / &

' ' 0 1 ++++(" ! 2 +3 '

' ' (

. /

' % & &

' 4

ACCUMULATION AND INVESTMENT OF INCOME

5 * - 2,$ 6

& 2,$ & ' 7

/ 2,$ ' ' ! 2 + '& ' '

& 8

& + +9 ++

/ 2,$ '&

/ . / &

8/13/2019 5 Investment by Section 25 Companies

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! ' ' & 7

/ , ' : : , ' ;

/ & < $ ' 3 = ;

/ & = " ' ' ' = ' . ' " ' '= " =/ ;

/ >

/ : , ,

/ & & ' : ,

/

/ & : , ' ' ' '"

/ & : , : ' & ? ' ' '"

/ & + +9 ++ ' ' '

/

/ & @ 3 = . @3 /

/ 1 A: 1 & ' 7

/ B ! . #@/ + ;

/ < ;

/ & ' ' 0 & '

8/13/2019 5 Investment by Section 25 Companies

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/ & 6 ' 6 . / " . / @

" # $ %

& ' & = 7

. / - . / ? &

& - : $ ' & ' & & -

' 6

. / - . / ? &

& - 1 '$ '

&

#" '

( . / & * -

. / - & & & . /

! ' 1 ++ +++

1 + +++ ' 1 *+ +++ ) ? & 6 1 +++ . /

. / & 1 # +++ C1 + +++ D1 +++ " - & E

) ' *

' ' ' & ' ' $ ! + 1 A " 1 ; ' # . / & '

& ! + 7

/ ' ' ' & ! +

/ : ' ' & )

' $ '

8/13/2019 5 Investment by Section 25 Companies

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#/ ! $ ' ( & &

' ' ? ' &

# + + ' " ' %

, : " .: / ) ' .1 7 :3@ : 2 A# #" " *+/ 2

($ ' = ' ! + : ' & !

& ' ? ' : '

: ' 2 ' % . / & & ! + :3@ A# +# + *+ & : . /. / '

! +

) ' ' ' ) ' %

* ! 2 +( A(*+" . " / #" " *+ & ' ' : "& ' & . /. /

. / & ' & 6 '

! + . /7

/ '

/ ' " . / & '

/

/ ' , ' . /

/ ' & ' ?

# " " # ) '

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Source: CA Journal & http://www.incometaxforngos.org