<h1>Charitable Trusts Must Reapply for Registration if Objectives Change: Amendments to Rule 17A and Form 10A Proposed.</h1> The Finance Act, 2017 introduced a requirement for charitable or religious trusts registered under section 12A or 12AA of the Income-tax Act, 1961, to reapply for registration if they modify their objectives in a way that does not align with their original registration conditions. This amendment, effective from April 1, 2018, necessitates a new application within 30 days of such changes. Consequently, Rule 17A and Form 10A of the Income-tax Rules, 1962, are proposed to be amended. A draft notification outlining these amendments is available for public comment until October 27, 2017, via the Income Tax Department's website.