Religious Trust



Section 11 to 13 of the Income-tax Act, 1961 deals with taxation of Charitable Trust/Institution, in addition to following as follows

Section 11 provides the manner in which income is exempt from income-tax.

Section 12 provides the income of trust or institutions from contributions.

Section 12A provides the conditions as to registration of trusts, etc.

Section 12AA provides the procedure for registration.

Section 13 provides section 11 not to apply in certain cases.


In case of Public Trust, whether in relation to movable property or an immovable property and whether created under a will or inter vivos, registration is optional but desirable.



Seminar Video

view all