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of <h1>CBDT Streamlines Electoral Trust Approval Process Under Section 2(22AAA) of Income-tax Act</h1> The Central Board of Direct Taxes has standardized the application process for approval or renewal of Electoral Trusts under Section 2(22AAA) of the Income-tax Act, 1961. Applicants must submit a duplicate application in Form A along with a duly filled checklist and supporting documents to the jurisdictional Commissioner or Director of Income Tax and also to the CBDT member. The checklist covers eligibility criteria, compliance with the Electoral Trust Scheme 2013, submission of financial returns, shareholder details, and adherence to prescribed rules including receipt issuance, record maintenance, and audit requirements. The circular supersedes the earlier 2013 order and aims to streamline processing by ensuring completeness and conformity with statutory and procedural requirements.
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