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Income Tax - Frequently Asked Questions (FAQs) |
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FAQs on charitable or religious trusts |
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When the filing of a return of income is mandatory for a trust? |
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Ans. The entities registered under Section 12AB are required to file the return of income under Section 139(4A) if the total income, without giving effect to the provisions of Sections 11 and 12, exceeds the maximum amount not chargeable to Income-tax. |
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