Latest updated; In view of the Covid-19 outbreak in the country the new provisions for renewal u/s 12AB the deadline has been extended till 31st March, 2022. Finance Minister Mrs. Nirmala Sitaraman presented the Union Budget, 2020 on 1st February, … Continue reading Section 12AB Introduced by the Finance Act, 2020 (New Provisions for exemption for Charitable/religious trusts /institutions etc. w.e.f 1st October, 2020)