20 March 2026
I want a format of amendment of trust deed containing all clauses as per the Income tax Act, 1961 for 12AB registration for the year 2026
20 March 2026
To comply with Section 12AB in 2026, your trust deed must explicitly include clauses for irrevocability, Section 11(5) investments, and 12AB-specific dissolution. These are executed via a Supplementary Trust Deed and must be registered with the local Sub-Registrar before being uploaded to the Income Tax portal.