Recent Developments in Taxation of Charitable & Religious Organisations
Taxmann
Apr 2020 · Taxmann Publications Private Limited
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About this ebook
(i) Overview of the New Scheme of registration under section 12AB effective from 1st June 2020,
(ii) Concept of provisional registration and legal issues about provisional registration,
(iii) Consequences of non-renewal of the registration,
(iv) Implications on institutions registered under both sections 10(23C) and Section 12AA,
(v) Obligation to file a statement of donation by section 80G approved institutes.
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June 8, 2021
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