CA Vijay R Singh, FCA Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Short answerYou register under Section 12AB by filing Form 10A (or 10AB for renewal/changes) online with the income-tax department, along with your trust deed, registration certificate, PAN and activity details. On approval you get a registration valid for a fixed period, which makes the trust’s income eligible for exemption.
How (Form 10A online)
File Form 10A on the income-tax portal with the trust deed, PAN, trustee and activity details.
What you get
A time-bound registration (Section 12A(1)(b) r/w Rule 17B and 12AB) that lets the trust claim exemption on income applied to its objects.
This answer is general information for trusts and societies, not tax or legal advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.
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