TaxTMI 
TaxTMI 
Amendment of Existing Trust Deeds
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....mendment of Existing Trust Deeds<br> Query (Issue) Started By: - Ethirajan Parthasarathy Dated:- 29-6-2026 Last Reply Date:- 15-7-2026 Income Tax<br>Got 2 Replies<br>Income Tax<br>All existing trust d....
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....eeds of NGOS referres to investments to be made in compliance of section 13 of income tax 1961 and also about 80G of the said Act. Is it necessary to amend the trust deed so as to refer to section 350....
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.... of income tax act 2025. If yes, even for such consequential change do we need commissioner'sprior approval. Reply By Ryan Vaz: The Reply: • No, it is not necessary to amend ex....
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....isting trust deeds to refer to the proposed Income-tax Act, 2025, or its Section 350, as this Act is not yet enacted. All NGOs must continue to comply with the provisions of the Income-tax Act, 1961, ....
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....as currently in force. If and when the Income-tax Act, 2025, is enacted, and if it necessitates changes to the trust deed's substance (e.g., investment patterns or objects), then an amendment and ....
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....subsequent intimation/re-registration with the Commissioner/Principal Commissioner of Income Tax would be required. Reply By Ethirajan Parthasarathy: The Reply: Dear Mr.Ryan, I am no....
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....t able to understand how you have concluded that Income-tax Act, 2025 is not yet enacted. However if it is already enacted, are we expected to amend the trust deed. Please clarify..<br> Discussion For....
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....um - Knowledge Sharing ....