https://www.taxtmi.com/acts?id=23521 The amendment adds two preconditions to the applicability of sections 11 and 12: where a registered trust or institution adopts or modifies objects that no longer conform to its registration, the income recipient must apply for registration in the prescribed form within thirty days and the trust must be registered under the revised registration regime; and the income recipient must furnish the specified return of income within the time allowed under the return provision. These conditions take effect from the stated effective date and apply to the relevant assessment year and subsequent years. en-us Wed, 01 Feb 2017 17:42:54 +0530 Wed, 01 Feb 2017 17:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23521 The amendment adds two preconditions to the applicability of sections 11 and 12: where a registered trust or institution adopts or modifies objects that no longer conform to its registration, the income recipient must apply for registration in the prescribed form within thirty days and the trust must be registered under the revised registration regime; and the income recipient must furnish the specified return of income within the time allowed under the return provision. These conditions take effect from the stated effective date and apply to the relevant assessment year and subsequent years. Act-Rules Bill Wed, 01 Feb 2017 17:42:54 +0530 https://www.taxtmi.com/acts?id=23521