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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Audit Report Guidelines for Charitable Trusts u/s 12A(b) Clarified; Registration Applications Procedures Updated in Major Cities.</h1> The circular addresses the audit report requirements for charitable and religious trusts under section 12A(b) of the Income Tax Act. It clarifies that auditors can accept the list of specified persons provided by managing trustees when filing Form No. 10B. The document also discusses the procedure for registration applications under section 12A(a), stating that such applications should be filed with the Chief Commissioner or Commissioner of Income Tax (CC/CIT) in Delhi, Bombay, Madras, and Calcutta. Subsequent instructions modify this, directing applications to Directors of Income-tax (Exemptions) in these cities for certain exemptions under the Income-tax Act.
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