Author name: Editorial Team

Section 11 not to apply in certain cases (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the […]

Following section 12AC shall be inserted after section 12AB by the Finance (No. 2) Act, 2024, w.e.f. 1-4-2025: Merger of charitable trusts

Procedure for fresh registration (1) The Principal Commissioner or Commissioner, on receipt of an application made under clause (ac) of

Procedure for registration (1) The Principal Commissioner or Commissioner, on receipt of an application for registration of a trust or

Conditions for applicability of sections 11 and 12 (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any

Income of trusts or institutions from contributions (1) Any voluntary contributions received by a trust created wholly for charitable or