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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Procedure for Section 12A(a) Tax Exemption Applications: Directors of Income-tax (Exemptions) to Oversee in Major Cities.</h1> The instruction modifies the procedure for registration applications under section 12A(a) of the Income-tax Act, 1961, specifically for trusts and similar entities seeking exemptions under specified clauses. The responsibility for processing these applications in Bombay, Delhi, Madras, and Calcutta has been assigned to the Directors of Income-tax (Exemptions). This change addresses issues faced by Commissioners in these cities and applies to entities claiming exemptions under certain clauses of Section 10, and Sections 11 and 12. The instruction mandates that this information be communicated to all relevant officers in the respective regions.
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