CBDT Circular on Section 12AA Of The Income-Tax Act, 1961 – Charitable Or Religious Trust – Registration Procedure – Clarification On Cancellation Of Registration Under Section 12aa In Certain Circumstances


SECTION 12AA OF THE INCOME-TAX ACT, 1961 – CHARITABLE OR RELIGIOUS TRUST – REGISTRATION PROCEDURE – CLARIFICATION ON CANCELLATION OF REGISTRATION UNDER SECTION 12AA IN CERTAIN CIRCUMSTANCES CIRCULAR NO.21/2016 [F.NO.197/17/2016-ITA-I], DATED 27-5-2016 Sections 11 and 12 of the Income-tax Act, 1961 (‘Act’) exempt income of charitable trusts or institutions, if such income is applied for charitable…

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