Draft Notification of amendment of Rule 17A and Form 10A of the Income-tax Rules, 1962- comments and suggestions

Registration of charitable trusts: amendment requires re-registration after object modification and electronic Form 10A submission.

The draft substitutes Rule 17A and Form No.10A to require trusts/institutions to apply for registration under clause (aa) or (ab) of section 12A(1) using Form 10A, accompanied by specified self certified documents (founding instrument, registration evidence, documents of modification of objects, up to three years' prior accounts, activity note, and existing registration/rejection orders). Form 10A must be furnished electronically (digital signature or electronic verification code) and verified by the person authorised under section 140; the Principal DGIT (Systems)/DGIT (Systems) will specify data standards, procedures, and security/archival policies.