This discussion clarifies how a Durga Puja Committee is legally classified for Income Tax purposes, suggesting it should be treated as an Association of Persons (AOP). It also provides guidance on the formation process, including the creation of a Memorandum of Understanding (MOU) and obtaining a PAN card, along with links to relevant sample documents.
17 June 2025
A Durga Puja Committe to be treated as which person under Income Tax. Also pls share the procedure to form the committee and what statutory compliance to be done?