Form 10 – Income Tax

Last Updated at: Sep 08, 2022
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Form 10 - Income Tax
The CBDT on October 01, 2020, has issued the Income-tax (22nd Amendment) Rules, 2020. Here, a new Rule 21AG, which specifies the exercise of the option by a taxpayer under subsection (5) of Section 115BAC. From now on, an individual or Hindu undivided family can opt to include in Form 10 -1E, details for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2021.

 

Form 10 is filed as an application for the registration of a religious charity/trust/institution, as per Section 12A the Income-tax Act, 1961.

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form 10