Conditions for sections 11 and 12's applicability
If any of the following requirements are not met, the provisions of sections 11 and 12 will not be applicable to any trust or institution's income:-
(a) The person receiving the income has submitted an application for enrollment of the trust or organisation to the Principal Commissioner or Commissioner in the prescribed form83 and in the manner prescribed before July 1, 1973, or before the passing of a year from the date the trust or organisation was established, whichever comes later, and such trust or organisation is registered under section 12aa.
(b) The applicant for enrollment of the trust or institution has submitted an application to the Principal Commissioner or Commissioner on or after June 1, 2007, in the appropriate form, and the trust or organisation is registered under section 12aa. Your anticipated blog on 80g limit begins here.
(c) When a trust or organisation has been granted enrollment under section 12aa or has obtained enrollment at any time under section 12a [as it existed prior to its constitutional provision by the Finance (No. 2) Act, 1996 (33 of 1996)], and subsequently adopts or undertakes modifications of the objects that do not conform to the conditions of registration, the person in receipt of the revenue has submitted an application for enrollment of the trust or institution.
(d) The accounts of the trust or organisation for that year have been audited by an auditor as defined in the Interpretation below subsection (2) of section 288 85 where the overall revenue of the trust or organisation as calculated under this Act without giving effect to the provisions of sections 11 and 12 exceeds the maximum amount which is not accountable to income-tax in any previous year. the report of such audit in the appropriate form fully signed and confirmed by such accountant and containing such particulars as may be prescribed [before the specified date stipulated in section 44AB and the individual in receipt of the income provides by that date].
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When a request has been submitted on or after June 1, 2007, pursuant to sections 11 and 12 will apply to the trust's or institution's revenue from the assessment year that immediately follows the financial year in which the request has been made.
Where authorisation has been approved for the trust or organisation under Section 12AA or Section 12AB, the provisions of Sections 11 and 12 shall apply in respect of any revenues earned from assets owned under the trust of any Evaluation Year preceding the aforementioned Assessment Year for which Evaluation Proceedings are awaiting before the Adjudicating Authority as on the date of such enrollment and the objects and events of such Trust or Organisation remain the same for Sections 11 and 12.
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