Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Registration of charitable and religious trusts requires electronic filing in prescribed forms with documentary and verification compliance. Applications for registration of charitable or religious trusts must be made electronically in the prescribed forms with specified self certified constitutive documents, registrar registrations, prior registration or rejection orders, statements of activities, and, where applicable, audited accounts for up to three preceding years. Forms must be verified by an authorised verifier using digital signature or electronic verification code. On grant, authorities will issue a prescribed order and allocate a sixteen character alphanumeric Unique Registration Number (URN). The systems authority will set data, security and archival standards for filing and orders.
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Provisions expressly mentioned in the judgment/order text.
Registration of charitable and religious trusts requires electronic filing in prescribed forms with documentary and verification compliance.
Applications for registration of charitable or religious trusts must be made electronically in the prescribed forms with specified self certified constitutive documents, registrar registrations, prior registration or rejection orders, statements of activities, and, where applicable, audited accounts for up to three preceding years. Forms must be verified by an authorised verifier using digital signature or electronic verification code. On grant, authorities will issue a prescribed order and allocate a sixteen character alphanumeric Unique Registration Number (URN). The systems authority will set data, security and archival standards for filing and orders.
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