Income Tax

CBDT defers requirement of fresh registration of trusts u/s 12AB to 01.10.2020 due to Covid-19 Situation

CBDT defers requirement of fresh registration of trusts under section 12AB to 01.10.2020 due to Covid-19 Situation

The Finance Act 2020 had made changes in the procedure for approval/registration process of trusts, institutions, funds, university, hospital etc and approval in the case of association, university, college, institution or company etcu/s 10(23C), 12AA, 35 & 80G of Income Tax Act, 1961 

Under the new regime, a new section 12AB is inserted under which all Institutions are required to obtain a fresh registration w.e.f. 01st June, 2020

CBDT defers requirement of fresh registration of trusts u/s 12AB

However, in view of the unprecedented economic crisis emanating due to the COVID-19 situation, CBDT has deferred the implementation of new procedure for approval/registration/notification of certain entities u/s 10(23C), 12AA, 35 & 80G of IT Act,1961 to 1st October, 2020.

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