This document provides a comprehensive checklist of all the essential documents required for 12A registration in India. It details specific requirements such as audited financial statements, annual reports, trust deeds, and PAN/Aadhaar details. This checklist is invaluable for NGOs, trusts, and societies preparing to apply for 12A registration, helping to ensure all necessary paperwork is gathered correctly.
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