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Trusts Must Re-register u/s 115TD to Avoid Losing Tax Exemptions and Paying Maximum Marginal Rate on Accreted Income.

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Full Text of the Document

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....Trusts or institutions not filing the application in certain cases - Trust or institutions under first or second regime shall have to apply for re-registration in case of failure such trust or institutions will become ineligible for any exemption thereunder and therefor they have to pay tax on accreted income on MMR basis u/s 115TD. Provisions of section 115TD has been amended as to provide for certain conditions for application for re-registration.....

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