FAQs on charitable or religious trusts

Chapters / List

1. What is the meaning of charitable purpose?

   ---

2. When shall the advancement of any other object of general public utility not be treated as a charitable purpose?

   ---

3. What is the validity period of a registration obtained under Section 12AB?

   ---

4. Which form is required to file for conversion of provisional registration into regular registration?

   ---

5. When the registration of trust shall become inoperative?

   ---

6. What is the validity period of a provisional registration?

   ---

7. When can a trust or institution apply for direct regular registration?

   ---

8. When maintenance of books of account is mandatory for a trust?

   ---

9. What is the time period defined to keep and maintain books of account and other documents?

   ---

10. When books of accounts are required to be audited?

    ---

11. What is the due date for submission of an audit report by a trust?

    ---

12. Who is required to file an audit report in Form 10B?

    ---

13. Who is required to file an audit report in Form 10BB?

    ---

14. When the filing of a return of income is mandatory for a trust?

    ---

15. What is the provision for the accumulation of income?

    ---

16. When is a trust required to file Form 10?

    ---

17. When is a trust required to file Form 9A?

    ---

18. What are the permissible modes for investment or deposit under Section 11(5) read with Rule 17C?

    ---

19. What is the provision for the treatment of corpus donation?

    ---

20. What is the meaning of anonymous donation?

    ---

21. What is the taxability of anonymous donation?

    ---

22. When does the provision of accreted income apply?

    ---

23. When is a specified trust or institution deemed to be converted?

    ---

24. How to calculate accreted income?

    ---

25. What is the specified date for the purpose of calculation of accreted income?

    ---

26. What is the tax rate applicable on accreted income?

    ---

27. What is the provision for Section 115BBI?

    ---

28. What are the specified violations when the registration of a trust can be cancelled?

    ---

29. What are the consequences of cancellation of registration?

    ---

30. Under which circumstances an exemption of Sections 11 and 12 will be withdrawn?

    ---

31. Which persons are treated as interested persons?

    ---

32. What is the meaning of substantial interest?

    ---

33. When is an Interested Person deemed to be benefited?

    ---