Rohit Kumar

Registration 12A and 80G are now sections 332 and 354 Renewing a trust registration under the Income-tax Act, 2025. The certificate has not lapsed. The Act it names has, and so has the form the next renewal goes on. Law…

Reporting Forms 113 and 114: the donation statement, and why the donor’s claim depends on it One statement, filed by the trust by 31 May, decides whether a whole year of donors can claim. The certificate each of them needs…

Registration Form 104: the provisional registration a new trust files first A trust deed is signed, the PAN is in hand, and no activity has started yet. This is the form that puts a brand-new institution on the register. Two…