Registration under Section 12A - New procedure under IT act

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Last updated: 24 April 2021
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This document outlines the new procedure for registration under Section 12A of the Income Tax Act, introduced by the Finance Act, 2020. It replaces the old Section 12AA with a new Section 12AB, bringing significant changes to how charitable trusts and institutions obtain and maintain their registration. Key points include the shift from perpetual registration to a 5-year renewable system, the online application process, and updated requirements for existing and new entities. This guide is crucial for charitable organisations needing to comply with the latest tax regulations in India.

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Contains the details of the new procedure under IT Act for registration of Trusts #pdf
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Submitted by · Posted 24 April 2021 · Other files by CA Amrita Chattopadhyay · Report
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