Conditions u/s 12A for Claiming Exemption u/s 11 & 12 - In case of amendments in the objects after registration - Fresh registration is required u/s 12AA - Budget 2017-18 w.e.f. AY 2018-19

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..... seeks to amend section 12A of the Income-tax Act relating to conditions for applicability of sections 11 and 12 . It is proposed to insert a new clause (ab) in sub-section (1) of said section so as to provide another condition for applicability of sections 11 and 12 , where a trust or an institution has been granted registration under section 12AA or has obtained registration at an .....

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