This discussion clarifies the requirements for 12A renewal. It addresses whether a Digital Signature Certificate (DSC) is mandatory for the application, depending on whether the Income Tax Return (ITR) requires a digital signature or an Electronic Verification Code. Additionally, it explores whether Form 10B must be attached or if self-attested financial statements of the trust are sufficient.
05 June 2021
Thank you sir. One more question sir regarding 12A renewal. For 12A renewal self attested copy of annual accounts to be attached. My query is that whether form 10B mandatorily required to attached or we can simply attach the financial statement of trust