23 May 2012
The application for registration has to be made in Form no. 10A. The application has to be accompanied by the following documents:- (i) Copy of the instrument by way of which the trust is created; and (ii) If it existed in years prior to the year in which application is made, accounts of the prior years (not exceeding three years). The application is to be submitted to the Commissioner of Income Tax (in duplicate)in whose area the trust is located. However, in respect of the four metropolitan cities of Kolkata, Chennai, Delhi & Mumbai, the applications are to be made to the Director of Income Tax (Exemption).