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

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(Querist)
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.
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Amol S Joglekar

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Amol S Joglekar (Expert)
07 June 2019 Income Tax department wants to have the receipt and payment account. Trust Act does not demand it

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