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<h1>Requirements for Registration Under Section 12AB: Forms, Deadlines, and Procedures for Charitable and Religious Trusts</h1> The requirements for obtaining registration under Section 12AB of Income Tax law effective April 1, 2021. It details various application scenarios for charitable, religious, and educational trusts/institutions, including existing trusts, renewal applications, provisional registrations, and new registrations. For each scenario, it specifies the appropriate form (10A or 10AB), registration period (typically 5 years), application deadlines, processing timeframes, and assessment years from which tax exemptions apply. The document also covers procedural requirements including digital submission methods, verification requirements, and provisions for delayed applications. Special provisions apply for entities with income below five crore rupees.