Recpts and paymnt a/c mandatory for trust-relavant provision

This query is : Resolved 

27 May 2019 Whether preparation of 'Receipts and Payment Account' mandatory for Chartiable trust registered under Sec80G?
If yes please share the relevant provision to enlighten the issue.

07 June 2019 Income Tax department wants to have the receipt and payment account. Trust Act does not demand it


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