Recent Developments in Taxation of Charitable & Religious Organisations
2020 Edition
Publisher Description
• Overview of the New Scheme of registration under section 12AB effective from 1st June 2020
• Concept of provisional registration and legal issues about provisional registration
• Consequences of non-renewal of the registration
• Implications on institutions registered under both sections 10(23C) and Section 12AA
• Obligation to file a statement of donation by section 80G approved institutes
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