Whether Form 10A for Sec. 12 or Sec. 10(23)c exemption is available in the New Income Tax Portal?
1 Replies
prasad Nilugal
(3924 Points)
Replied 01 August 2021
As per amendment in Budget 2020 , all existing trust registered under section 12A , 12,AA, 10(23) , and 80G of the Income tax act , has to take mandatory fresh registration as per newly inserted section , section 12AB of Income tax act to claim exemption under section 10 and 11 of the Income tax act 1961.
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