09 January 2026
In case of Public Charitable Trust under Income Tax Act to claim exemption under section 11 one is supposed to file Form 9A and Form 10. Under which condition Form 9 or Form 10 has to be filed or both are required to be filed? If any one form has to be filed and if both the forms filed then what will be the consequences? Is it mandatory to file Form 10 for claiming exemption along with 9A?
09 January 2026
Form 9A is for non-receipt of income. Form 10 is for accumulation of received income. Both are not compulsory together. Wrong or non-filing leads to loss of exemption under Section 11.