Rule 17A has been substituted by the Income-tax (First Amendment) Rules, 2018, w.e.f. 19-2-2018. The amended rules provide for application for registration of charitable or religious trusts as under:
Application for registration of charitable or religious trusts:
Application for registration of a charitable or religious trust or institution shall be made in Form No. 10A.
This application is to be made under clause (aa) or clause (ab) of sub-section (1) of section 12A.
Finance Act’2017 has inserted clause (ab) after clause (aa) of sub-section (1) of section 12A:
where a trust or an institution has been granted registration and subsequently it has adopted or undertaken modifications of the objects which do not conform to the conditions of registration, it shall be required to obtain fresh registration by making an application within a period of thirty days from the date of such adoption or modifications of the objects in the prescribed form and manner.
This amendment has been discussed in detail here.
Documents to be furnished with Form 10A:
Application in Form 10A shall be accompanied by the following documents:
E-Filing of the Form No. 10A:
Form No. 10A shall be furnished electronically.
Verification of Form No. 10A:
Form No. 10A shall be verified by the person who is authorized to verify the return of income under section 140, as applicable to the assessee.
Any upload using the old Form No. 10A will not be valid from 19th February’2018.The substituted Form No. 10A will be made available on the E-filing portal shortly.
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