<h1>CBDT Updates SOP for Indian NGOs Seeking Tax Exemption u/s 11(1)(c) for Aid to Earthquake-Affected Nepal.</h1> The Central Board of Direct Taxes (CBDT) has updated the Standard Operating Procedure (SOP) for Indian NGOs and charitable organizations seeking tax exemption under section 11(1)(c) of the Income-tax Act for remitting funds or relief materials to earthquake-affected Nepal. The updated SOP includes new documentation requirements, such as detailed records of foreign contributions and their intended use outside India. Applicants must provide certified trust documents, PAN details, financial remittance plans, distribution methods for relief materials, and compliance with Foreign Contribution Regulation Act (FCRA) guidelines. A legally valid undertaking from donors and a note on past disaster relief experience are also required.