Income-tax (First Amendment) Rules, 2018

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....hall come into force from the date of its publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), in Part IV, for 'rule 17A', the following rule shall be substituted, namely :- "Application for registration of charitable or religious trusts, etc. 17A (1). An application under clause (aa) or clause (ab) of sub-section (1) of section 12A for registration of a charitable or religious trust or institution shall be made in Form No. 10A and accompanied by the following documents, namely:- (a) where the trust is created, or the institution is established, under an instrument, self-certified copy of the instrument creating the trust or establishing the insti....

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....fication code in a case not covered under clause (i). (3) Form No. 10A shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the assessee. (4) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall specify the data structure, standards and procedure of furnishing and verification of Form No. 10A and be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said form so furnished.". 3. In the principal rules, in Appendix II, for the 'Form No. 10A', the following Form shall be substituted, namely:- PDF DOWNLOAD [F. No.....

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....ct under which constituted as a Public Trust) registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India (please specify name of law under which the trust/institution is registered) registered under section 8 of the Companies Act, 2013 (18 of 2013) or under section 25 of the Companies Act, 1956 (1 of 1956) O others (please specify). Details of Author(s)/Founder(s) S. Name 2. No S. No. Name PAN Details of Trustees/Office Bearers/Directors as on the date of filing of application Designation PAN Aadhaar No. (if allotted) Address Aadhaar No. (if allotted) Address In case of Charitable and Religious c....