{"id":18764,"date":"2021-05-30T15:44:08","date_gmt":"2021-05-30T10:14:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=18764"},"modified":"2021-05-31T08:56:23","modified_gmt":"2021-05-31T03:26:23","slug":"re-registration-u-s-12aa-and-80g-of-the-act","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/re-registration-u-s-12aa-and-80g-of-the-act\/","title":{"rendered":"How to fill S. No 6. in Re-registration u\/s 12AA and 80G of the Act  ?"},"content":{"rendered":"<p>The assessee is a branch office of a foreign company in India approved by RBI and ROC and already registered u\/s 12AA and 80G of the Act. The assessee is applying for renewal of registration u\/s 12AA and 80G of the Act.<\/p>\n<p>S. No. 6 of the Form 10A (form for renewal of registration) asks the taxpayer to confirm whether the trust deed contains clause that the trust is irrevocable.<\/p>\n<p>In case of assessee, it only have Memorandum of objectives and aims which does not contain any article on irrevocability<\/p>\n<p>Whether the assessee should select Yes or No in S no. 6 in Form 10A ?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[34,217],"class_list":["post-18764","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-charitable-trust","qa_tag-re-registration"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/18764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18764"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18764"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=18764"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=18764"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=18764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}