Conditions for applicability of exemption to charitable trusts

A trust or institution must be registered under Section 12AB to claim exemption. Registration is for 5 years (renewable). Provisional registration for new trusts.

Key provisions

• A trust or institution must be registered under Section 12AB to claim exemption. Registration is for 5 years (renewable). Provisional registration for new trusts.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/296

{
  "act_2025_ref": "296",
  "old_reference": "Section 12A, Income Tax Act 1961",
  "title": "Conditions for applicability of exemption to charitable trusts",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}