TaxTMI 
TaxTMI 
All existing trust deeds of NGOS referres to investments to be made in compliance of section 13 of income tax 1961 and also about 80G of the said Act. Is it necessary to amend the trust deed so as to refer to section 350 of income tax act 2025. If yes, even for such consequential change do we need commissioner'sprior approval.
Amendment of Existing Trust Deeds
29 Jun 2026 
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Trust Deed Amendments may be required only when new tax law materially changes investment patterns or charitable objects.
Amendment of existing NGO trust deeds is not considered necessary while the Income-tax Act, 2025 has not been enacted; trusts should continue to comply with the Income-tax Act, 1961. If the new Act is enacted and materially affects the deed, including investment patterns or charitable objects, amendment and intimation or re-registration with the Commissioner or Principal Commissioner of Income Tax may be required. (AI Summary)
Amendment of existing NGO trust deeds is not considered necessary while the Income-tax Act, 2025 has not been enacted; trusts should continue to comply with the Income-tax Act, 1961. If the new Act is enacted and materially affects the deed, including investment patterns or charitable objects, amendment and intimation or re-registration with the Commissioner or Principal Commissioner of Income Tax may be required. (AI Summary)