MEANING OF 10AB FORM AND ITS REGISTRATION PROCESS
The finance act, 2020 has initiated a law where all the trusts in the current scenario need to face the re-registration beneath section 12A and section 80G and the reapproval U/s 10(23C) and Section 35(1). For providing an effect towards the same the latest section 12AB has started with effect from the date 1st April 2020 which deals with the process of enrollment.
Before that, the trusts or institutions were enrolled beneath section 12AA or beneath section 12A. Now all these trusts would be needed to get themselves enrolled u/s 12AB.
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