https://www.taxtmi.com/circulars?id=8809 Amendments to sections 11 to 13 require that initial exemption certificates to trusts be valid for one assessment year, with renewal for the next three years after scrutiny of accounts; subsequent renewals are to be granted once every three years following record scrutiny and confirmation of compliance. Each renewal must be supported by an auditor's certificate stating that the trust has not infringed the disqualifying provision in section 13 up to the date of application. en-us Mon, 03 Jan 1972 00:00:00 +0530 Fri, 27 May 2011 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8809 Amendments to sections 11 to 13 require that initial exemption certificates to trusts be valid for one assessment year, with renewal for the next three years after scrutiny of accounts; subsequent renewals are to be granted once every three years following record scrutiny and confirmation of compliance. Each renewal must be supported by an auditor's certificate stating that the trust has not infringed the disqualifying provision in section 13 up to the date of application. Circulars Income Tax Mon, 03 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8809