I want to know if there is a clause in the trust deed that approval of commissioner is required for amendment in trust deed, then what is the procedure for that ?
To amend a trust deed that mandates CIT approval, the trust must pass a board resolution, draft a supplementary deed, and submit a formal application with supporting documents to the CIT (Exemptions). Once approval is obtained, register the deed with the Sub-Registrar and, if the trust's objects were altered, file Form 10AB on the Income Tax portal within 30 days.
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