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    <title>When is a trust required to file Form 9A?</title>
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    <description>Where income was not received in the previous year or could not be applied for other reasons, the income is deemed applied for charitable or religious purposes if the institution furnishes electronic details in Form 9A at least two months prior to the due date for furnishing the return of income.</description>
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      <description>Where income was not received in the previous year or could not be applied for other reasons, the income is deemed applied for charitable or religious purposes if the institution furnishes electronic details in Form 9A at least two months prior to the due date for furnishing the return of income.</description>
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