The Central Board of Direct Taxes (CBDT) has enabled the filing of Form 10A for regular registration/approval for Assessment Year (AY) 2022-23. The due date for filing this form is September 30, 2023.
Form 10A is used by trusts, non-profit organizations (NPOs), and other Section 8 companies to apply for registration under Section 12A of the Income Tax Act, 1961. This section provides for tax exemptions for organizations that are engaged in charitable, religious, or educational activities.
To file Form 10A, you will need to
- Log in to the Income Tax E-filing Portal.
- Click on the "e-File" tab.
- Select "Income Tax Forms" from the drop-down menu.
- Click on "File Income Tax Forms".
- Select "Persons not dependent on any Source of Income (Source of Income not relevant)".
- Click on "Tax Exemptions and Relief Form 10A".
- Click on "File Now".
You will need to provide the following information when filing Form 10A
- The name of the organization.
- The registration number of the organization, if any.
- The PAN of the organization.
- The address of the organization.
- The details of the activities that the organization is engaged in.
- The amount of income that the organization expects to receive in AY 2022-23.