Check List for Documents Required for 12A Registration
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A new clause (ac) has been inserted in subsection (1) of section 12A w.e.f. 01.04.2021 which states that notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form (10A or 10AB) and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution. #xlsx
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FAQs on Agricultural Income (Section 2(5) and Rule 270) as per IT Act 2025
17 September 2026
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