Form 9A

Relevant Statute

• Section 11(1) of the Income-tax Act, 1961
• Rule 17(1) of the Income-tax Rules, 1962

Legal Provision

• The Form is applicable when income applied for charitable or religious purposes in India is less than 85% of the income derived from property held under trust.
• In such cases, the assessee may file Form No. 9A to deem the shortfall as income applied during the year in which it was derived.

Applicable For:

• Charitable or religious trusts/institutions registered under Section 12AA/12AB,

Effective From

• Form No. 9A is introduced by the Income-tax (1^st Amendment) Rules 2016, w.e.f. 01-04-2016

Due Date

• Form must be furnished at least 2 months prior to the due date specified in Section 139(1) for filing the return of income.

How to file it

• Form No. 9A is to be filed online at https://www.incometax.gov.in/iec/foportal/