09 Apr 2021

1. BRIEF INTRODUCTION   Last year, The Finance Act, 2020 introduced new procedures for obtaining registration/ re-registration by various charitable trusts, institutions, funds, university, hospital or educational institution etc. u/s 12AB/ 80G(5) of the Income-tax Act, 1961 (‘the Act’) which was deferred till April 1, 2021. In this regard, the rules and guidelines were awaited […]