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Trust and NGO Income Tax Under ITA 2025: Section 12AB, Section 11, Section 80G & Form 10BD
Section 12A (trust registration), Section 12AB (new registration regime), Section 80G (donor deduction), Section 11/12 (trust income exempt), Section 10(23C) (educational/med
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Trust Registration in India - Process, Documents, Benefits, Penalties
A trust can be created by the execution of a trust deed; there are two types of trust. A public trust (charitable trust) is created for the benefit of the general public whereas a private trust is cre