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Format of Amendment of trust deed applicable for 12AB registration

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(Querist)
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
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Aashok Kumar Sharma online

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Aashok Kumar Sharma online (Expert)
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.
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