Exemption certificate renewal for charitable trusts requires auditor certification of non infringement of disqualifying provisions and periodic renewals.

Amendments to sections 11 to 13 require that initial exemption certificates to trusts be valid for one assessment year, with renewal for the next three years after scrutiny of accounts; subsequent renewals are to be granted once every three years following record scrutiny and confirmation of compliance. Each renewal must be supported by an auditor's certificate stating that the trust has not infringed the disqualifying provision in section 13 up to the date of application.

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