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<h1>Guidelines for Trust Registration under Income Tax Act Section 10(23C): Forms, Timelines, and Compliance for Approval. (23C)</h1> The procedures and timelines for applying for approval of registration under section 10(23C) of the Income Tax Act for charitable, religious, or educational trusts and institutions. Entities must apply using specific forms depending on their status: Form 10A for new or existing registrations and Form 10AB for renewal or final registration after provisional approval. The Principal Commissioner of Income Tax (PCIT) or Commissioner of Income Tax (CIT) must issue a written order within specified timeframes. The document also details conditions for approval, including inquiries into the genuineness of activities and compliance with relevant laws, and stipulates that certain financial activities must occur within five years to qualify as charitable applications.