S. 10(23C) : Educational institution-Computation of income-Receipt from education institution was less than 1 Crore-Entitle to exemption-Receipts of educational institution cannot be clubbed with other income of the society for the purpose of computing exemption u/s. 10(23C)(iiiad) of the Act. [S. 10(23C)(iiiad), 12AA, IT Rules, 1962, 2BC]