Public disclosure requirement: trusts must publish accounts in a local newspaper and attach the copy with their income tax return. An amendment requires that where a trust or institution's total income, computed without the provisions for charitable or religious income, exceeds the specified threshold in a previous year, the trust must publish its accounts in a local newspaper before the return due date and furnish a copy of that newspaper with the income-tax return.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Public disclosure requirement: trusts must publish accounts in a local newspaper and attach the copy with their income tax return.
An amendment requires that where a trust or institution's total income, computed without the provisions for charitable or religious income, exceeds the specified threshold in a previous year, the trust must publish its accounts in a local newspaper before the return due date and furnish a copy of that newspaper with the income-tax return.
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