Modification of IEC details requires prescribed documentary evidence and procedural compliance to effect changes for trusts and societies. Modification of an existing IEC for trusts, societies and similar entities requires a covering letter, ANF 2A (Parts A, C, D) signed on each page, the original IEC, and self certified documentary evidence of formation. Changes in name, address or constitution require registrar/charity commission documents; addition of branches may be proved by statutory or utility records. New PAN copies are required where constitution change produces a new PAN. Modifications after ninety days need an application for condonation of delay and, if condoned, payment of the prescribed fee. Authorised signatory evidence and use of the Counter Assistance pre check are mandated.
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.
Modification of IEC details requires prescribed documentary evidence and procedural compliance to effect changes for trusts and societies.
Modification of an existing IEC for trusts, societies and similar entities requires a covering letter, ANF 2A (Parts A, C, D) signed on each page, the original IEC, and self certified documentary evidence of formation. Changes in name, address or constitution require registrar/charity commission documents; addition of branches may be proved by statutory or utility records. New PAN copies are required where constitution change produces a new PAN. Modifications after ninety days need an application for condonation of delay and, if condoned, payment of the prescribed fee. Authorised signatory evidence and use of the Counter Assistance pre check are mandated.
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