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    <title>When is a trust required to file Form 10?</title>
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    <description>A trust permitted to accumulate income under Section 11(2) must inform the assessing officer of the purpose and period of accumulation by furnishing Form 10 at least two months prior to the due date for filing the return of income, thereby enabling the permitted accumulation for future religious or charitable use.</description>
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      <description>A trust permitted to accumulate income under Section 11(2) must inform the assessing officer of the purpose and period of accumulation by furnishing Form 10 at least two months prior to the due date for filing the return of income, thereby enabling the permitted accumulation for future religious or charitable use.</description>
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