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Section 11, 12 & 13: Income Application, Accumulation and Section 13 for Charitable Trusts in Pune

Based outside Pune? See our national Section 11, 12 and 13 for Charitable Trusts page.

Reviewed by CA & CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 1 July 2026 12A/12AB Registration →

85% Application Rule: A trust registered under Section 12A/12AB must apply at least 85% of its income to charitable or religious objects in India during the year; up to 15% may be accumulated freely.

Form 9A & Form 10: Form 9A exercises deemed application where income was not received; Form 10 accumulates surplus beyond 15% for up to five years, invested under Section 11(5).

Section 13 Protection: Any direct or indirect benefit to specified persons under Section 13(3) can forfeit exemption, taxing the affected income at the maximum marginal rate under Section 164(2).

End-to-End Compliance: Patron prepares Form 9A/Form 10, reviews Section 11(5) investments, maps specified persons, and files Form 10B/10BB disclosures. Starting from INR 14,999 (Exl. GST & Govt. Charges) — final quote on assessment.

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What Are Sections 11, 12 and 13 of the Income Tax Act?

📌 Quick Answers

What is the 85% application rule? A charitable or religious trust registered under Section 12A/12AB must apply at least 85% of its income towards its charitable or religious objects in India during the year to retain full exemption under Section 11. Up to 15% may be accumulated without any conditions.
What is Form 9A used for? Form 9A is filed to exercise the option for "deemed application" when a trust could not apply 85% of its income because the income was not received during the year or for another reason. It must be filed electronically on or before the due date under Section 139(1).
What is Form 10 used for? Form 10 is filed under Section 11(2) to accumulate or set apart income (beyond the free 15%) for a specific purpose for a period not exceeding five years. The accumulated funds must be invested in the modes specified in Section 11(5).
What triggers loss of exemption under Section 13? Applying any part of the trust's income or property, directly or indirectly, for the benefit of specified persons under Section 13(3) results in denial of exemption, and such income is taxed at the maximum marginal rate under Section 164(2).

Sections 11, 12 and 13 of the Income Tax Act 1961 together form the operating framework that decides whether a charitable or religious trust, NGO, or Section 8 company actually enjoys the tax exemption its 12A / 12AB registration promises. Registration opens the door; Sections 11, 12 and 13 keep it open. Section 11 governs how income must be applied and accumulated. Section 12 brings voluntary contributions into the definition of income. Section 13 lists the conditions - chiefly the specified-person restrictions - that, if breached, forfeit the exemption.

The central discipline is the 85 percent application rule: a trust must spend at least 85% of its income on its objects in India each year and may retain up to 15% freely. Where full application is not possible, the law provides two relief mechanisms - Form 9A (deemed application) and Form 10 (accumulation under Section 11(2)) - each with its own conditions and deadlines tied to the return due date under Section 139(1). Getting these mechanics right is what separates a compliant, fully exempt trust from one that faces tax at the maximum marginal rate.

You can verify the statutory position at the Income Tax India e-Filing Portal and refer to the Income Tax Department for the text of the sections and CBDT circulars. Content is reviewed quarterly for accuracy.

The Section 11, 12 & 13 Framework Explained

Understanding how the three sections interlock is the foundation of trust tax compliance. Each section addresses a distinct question - how much to spend, what counts as income, and what conduct forfeits exemption.

Section 11 - Application and Accumulation of Income: Section 11 requires a charitable or religious trust to apply at least 85% of its income to its objects in India during the previous year. Up to 15% of income may be accumulated or set apart without any condition under Section 11(1), and this standard accumulation can be retained indefinitely with no separate form or investment requirement. Where the trust cannot apply the required 85% because income was not received in the year, or for any other reason, it may exercise the "deemed application" option through Form 9A. Where the trust wishes to accumulate income beyond the free 15% for a future purpose, Section 11(2) permits accumulation for up to five years through Form 10, with the funds invested in the modes specified under Section 11(5).

Section 12 - Voluntary Contributions as Income: Section 12 deems voluntary contributions received by a trust - other than corpus donations received with a specific written direction that they form part of the corpus - to be income derived from property held under trust. Such contributions must then satisfy the same Section 11 application and accumulation conditions. This is why donation classification matters: a corpus donation is treated differently from a general donation that enters the 85% computation.

Section 13 - Conditions That Forfeit Exemption: Section 13 sets out circumstances in which the exemptions under Sections 11 and 12 are denied. The most important is Section 13(1)(c), which denies exemption where any part of the trust's income or property is used or applied, directly or indirectly, for the benefit of specified persons defined in Section 13(3). Section 13(1)(d) restricts investments held outside the Section 11(5) modes. Where exemption is forfeited, the relevant income is taxed at the maximum marginal rate under Section 164(2).

The Compliance Chain: The three sections operate as a chain - Section 12 defines what income is, Section 11 dictates how that income must be applied or accumulated, and Section 13 polices the conduct of the trust and its insiders. A failure at any link can cost the trust its exemption for the year, which is why Form 10B audit reporting requires mandatory disclosure of specified-person transactions.

Key Terms:

85% Application Rule (Section 11(1)): At least 85% of income must be applied to charitable or religious objects in India during the year.
15% Standard Accumulation: Up to 15% of income may be set apart indefinitely with no condition, form, or investment requirement.
Form 9A - Deemed Application: Option to treat income as applied where it was not received during the year or could not be applied for another reason; filed electronically on or before the Section 139(1) due date.
Form 10 - Accumulation (Section 11(2)): Accumulation of income beyond 15% for a stated purpose for a maximum of five years, invested under Section 11(5).
Section 11(5) Modes of Investment: The prescribed forms and modes in which accumulated or set-apart funds must be invested or deposited.
Specified Persons (Section 13(3)): Author/founder, trustees and managers, and substantial contributors whose benefit from the trust is restricted.
Maximum Marginal Rate (Section 164(2)): The rate at which income is taxed when exemption is denied for a Section 13 violation.
Corpus Donation: A voluntary contribution received with a specific written direction that it forms part of the corpus - not counted as income under Section 12.

Statutory Framework Application, Accumulation & Section 13

Who Needs to Comply with Sections 11, 12 and 13

These provisions apply to every organisation that claims exemption on the strength of charitable or religious registration. If your entity relies on Section 11/12 exemption, Section 13 discipline is not optional - it is the price of keeping that exemption.

Charitable Trusts Registered under Section 12A/12AB: Any public charitable trust that has obtained registration must meet the 85% application rule each year and file Form 9A or Form 10 where full application is not achieved.
Religious Trusts and Endowments: Religious trusts enjoy the same Section 11 framework and must apply income to religious objects in India, with the same accumulation options.
NGOs and Societies: Registered societies pursuing charitable objects and holding 12A/12AB registration fall squarely within Sections 11, 12 and 13.
Section 8 Companies: A Section 8 company registered for charitable purposes and holding 12A/12AB registration must satisfy the application, accumulation, and specified-person conditions like any other exempt entity.
Trusts Receiving Large Voluntary Contributions: Where donations are substantial, correct classification of corpus versus general donations under Section 12 becomes critical to the 85% computation.
Trusts with Founder, Trustee, or Substantial-Contributor Dealings: Any trust that transacts with its insiders - loans, property use, salaries, purchases - must test every transaction against Section 13(3) to avoid forfeiting exemption.
Trusts Undergoing Audit under Form 10B or Form 10BB: Where total income before exemption exceeds Rs 5 crore, or foreign contribution is received, or income is applied outside India, audit in Form 10B is required; other trusts audit in Form 10BB. Specified-person details are mandatory disclosures in both.

Why This Matters: Exemption is assessed year by year. A trust can be fully compliant for a decade and still lose exemption in a single year through a shortfall in application, a late Form 9A/Form 10, or an inadvertent benefit to a specified person. Ongoing discipline - not one-time registration - is what protects the trust.

How Patron Helps with Section 11/12/13 Compliance

Service	What We Do
85% Application Computation	We compute the trust's income, the 85% application requirement, and the free 15% accumulation for the year, identifying any shortfall well before the return due date.
Form 9A - Deemed Application	Where income was not received during the year or could not be applied, we prepare and file Form 9A electronically on or before the Section 139(1) due date, and track application in the year of receipt or the immediately following year.
Form 10 - Accumulation under Section 11(2)	We prepare and file Form 10 to accumulate income beyond 15% for a stated charitable or religious purpose for up to five years, and confirm investment in the Section 11(5) modes.
Section 11(5) Investment Review	We review where accumulated and set-apart funds are held to ensure they remain within the prescribed modes and do not fall foul of Section 13(1)(d).
Section 12 Donation Classification	We help distinguish corpus donations (with specific written direction) from general voluntary contributions, so the 85% computation is correct.
Section 13(3) Specified-Person Mapping	We map the trust's founders, trustees, managers, and substantial contributors and screen transactions with them - loans, property use, salaries, purchases - against the Section 13(1)(c) prohibition.
Form 10B / Form 10BB Audit Support	We coordinate the trust audit and ensure the mandatory specified-person disclosures are complete and consistent with the accounts.
Due-Date and CBDT Circular Compliance	We align all filings with the Section 139(1) due date, applying CBDT Circular 6/2023 so that accumulation and deemed-application options are not denied on timing grounds.
Advisory on Exemption Risk	Where a transaction or shortfall could jeopardise exemption, we quantify the exposure at the maximum marginal rate under Section 164(2) and advise on corrective steps.

The Annual Cycle

The Section 11/12/13 Annual Compliance Steps

A structured, year-round workflow from income computation through application testing, Form 9A/Form 10 filing, Section 11(5) investment review, specified-person screening, and audit disclosure.

Step 1

Compute Income and the 85% Requirement

Determine the trust's income for the year (including Section 12 voluntary contributions, excluding directed corpus donations) and calculate the 85% that must be applied to objects in India, and the 15% that may be freely retained.

Income determined 85% target set

Computed01

Step 2

Test Actual Application Against Target

Compare income actually applied to objects during the year against the 85% requirement. If the trust has met or exceeded 85%, no relief form is needed. If there is a shortfall, identify its cause - non-receipt of income or another reason.

Shortfall identified Cause diagnosed

Tested02

Step 3

File Form 9A for Deemed Application (If Needed)

Where the shortfall is due to non-receipt of income or another qualifying reason, exercise the deemed-application option by filing Form 9A electronically on or before the Section 139(1) due date. Plan to apply that income in the year of receipt or the immediately following year.

Form 9A filed On time

Deemed03

Step 4

File Form 10 to Accumulate Surplus (If Needed)

Where the trust wishes to set apart income beyond the free 15% for a specific future purpose, file Form 10 under Section 11(2) stating the purpose and period (maximum five years), and invest the accumulated funds in the Section 11(5) modes.

Form 10 filed 11(5) invested

Accumulated04

Step 5

Screen Transactions Against Section 13(3)

Review all dealings with the author/founder, trustees, managers, and substantial contributors - loans, rent-free or below-market use of property, excessive salaries, purchases at inflated prices - to ensure no direct or indirect benefit that would trigger Section 13(1)(c). Confirm investments stay within Section 11(5) modes.

Insiders screened No prohibited benefit

Screened05

Step 6

Complete Audit and File the Return

Obtain the trust audit report in Form 10B or Form 10BB as applicable, ensuring specified-person disclosures are complete, then file the income tax return on or before the Section 139(1) due date so that all accumulation and deemed-application options survive under CBDT Circular 6/2023.

Audit done Return filed

Compliant06

Documents Needed for Section 11/12/13 Compliance

To compute application, prepare Form 9A/Form 10, and complete the audit disclosures, the following records should be ready. Patron assists in assembling and reconciling these.

12A / 12AB registration certificate of the trust
Trust deed or instrument of creation (and any amendments)
Statement of income and expenditure for the year
Receipts and payments account showing income applied to objects in India
Details of voluntary contributions received, separating corpus donations (with written direction) from general donations under Section 12
Computation of the 85% application and the 15% accumulation
Details of any income not received during the year (for Form 9A deemed application)
Purpose and period statement for income to be accumulated (for Form 10 under Section 11(2))
Evidence of investment of accumulated/set-apart funds in Section 11(5) modes
List of specified persons under Section 13(3) - author/founder, trustees, managers, and substantial contributors
Details of any transactions with specified persons - loans, property use, remuneration, purchases
Bank statements and investment records for the year
Prior-year Form 9A / Form 10 filings and their application status
Audit report in Form 10B or Form 10BB (as applicable)

All filings are made through the Income Tax India e-Filing Portal. For the statutory text and CBDT circulars, refer to the Income Tax Department.

Common Mistakes That Cost Trusts Their Exemption

Mistake	Impact	How Patron Helps
Missing the 85% Application and Not Filing Form 9A/10 in Time	If the 85% is not applied and neither Form 9A nor Form 10 is filed by the Section 139(1) due date, the shortfall becomes taxable and exemption on that portion is lost.	We compute the shortfall early and file the correct relief form (9A or 10) before the due date, relying on CBDT Circular 6/2023 to preserve the option.
Accumulating Beyond 15% Without Form 10	Setting apart surplus beyond the free 15% without a valid Form 10 and Section 11(5) investment makes the excess taxable.	We prepare Form 10 with a clear purpose and period and confirm the funds are invested in the prescribed modes.
Investing Outside Section 11(5) Modes	Holding accumulated funds outside the prescribed modes breaches Section 13(1)(d) and can forfeit exemption.	We review the investment portfolio and flag any holding that falls outside the permitted modes.
Providing a Benefit to a Specified Person	Unsecured loans, rent-free or below-market property use, excessive salaries, or purchases at inflated prices for a Section 13(3) person can deny exemption, taxing the affected income at the maximum marginal rate.	We screen every insider transaction against Section 13(1)(c) and advise on arm's-length correction before filing.
Misclassifying Corpus and General Donations	Treating a general donation as corpus (or vice versa) distorts the Section 12 income base and the 85% computation.	We verify the written direction for each corpus donation and classify contributions correctly.
Letting Form 10 Accumulation Lapse	If income accumulated under Section 11(2) is not applied within five years, is applied for a different purpose, or ceases to be invested under Section 11(5), it becomes taxable in the year of default.	We track each Form 10 accumulation and its five-year window so the funds are applied to the stated purpose in time.

Patron Fees for Section 11/12/13 Compliance

Service	Indicative Fee
Free Consultation and Exemption-Risk Review	Free - a review of your application shortfall, accumulation position, and specified-person exposure with a recommended action plan
Annual Section 11/12/13 Application & Accumulation Compliance	Starting from INR 14,999 (Exl. GST & Govt. Charges) — final quote on assessment. Covers 85% computation, Form 9A/Form 10 preparation and filing, Section 11(5) review, and specified-person screening
Form 9A - Deemed Application Filing (standalone)	Starting from INR 4,999 (Exl. GST & Govt. Charges) - final quote on assessment
Form 10 - Accumulation Filing (standalone)	Starting from INR 4,999 (Exl. GST & Govt. Charges) - final quote on assessment
Section 13(3) Specified-Person Mapping and Transaction Review	Starting from INR 6,999 (Exl. GST & Govt. Charges) - final quote on assessment
Form 10B / Form 10BB Audit Coordination	Quoted separately based on the size of the trust and complexity of the accounts

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for computation, drafting, and filing are separate from any statutory or audit fees. The exact fee depends on the size of the trust, the number of forms required, and the complexity of specified-person transactions. Contact us for a detailed quote.

Get a free Section 11/12/13 consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Key Deadlines in the Section 11/12/13 Cycle

Milestone	Timing
Apply Income to Objects	During the previous year - at least 85% of income must be applied to charitable or religious objects in India
Decide on Deemed Application	Before the return due date - assess any shortfall due to non-receipt of income and prepare Form 9A
File Form 9A (Deemed Application)	On or before the due date of furnishing the return under Section 139(1)
File Form 10 (Accumulation)	On or before the due date under Section 139(1); accumulation permitted for a maximum of five years
Invest Accumulated Funds	Accumulated income must be invested/deposited in the Section 11(5) modes and held there for the accumulation period
Complete Trust Audit	Obtain Form 10B (income over Rs 5 crore, foreign contribution, or income applied outside India) or Form 10BB before filing the return
Apply Accumulated Income	Within five years of the Form 10 accumulation, for the stated purpose; the period of any court/authority order preventing application is excluded

The Due-Date Discipline: The single most important timing rule is that Form 9A and Form 10 must be furnished on or before the due date of furnishing the return under Section 139(1). CBDT Circular 6/2023 dated 24 May 2023 clarified that accumulation or deemed application will not be denied so long as the relevant form is furnished by that due date. Missing it can convert an otherwise valid accumulation or deemed application into taxable income.

Key Benefits

Why Patron for Trust Exemption Compliance

Application & Accumulation Expertise

We compute the 85% application and 15% accumulation precisely and choose the right relief - Form 9A deemed application or Form 10 accumulation - so no income slips into the taxable net.

Deadline Discipline

Every Form 9A and Form 10 is filed on or before the Section 139(1) due date, applying CBDT Circular 6/2023 so your accumulation and deemed-application options are never denied on timing grounds.

Section 13 Risk Screening

We map specified persons under Section 13(3) and screen every insider transaction against Section 13(1)(c), quantifying any exposure at the maximum marginal rate under Section 164(2) before it becomes a problem.

Section 11(5) Investment Review

We check that accumulated and set-apart funds stay within the prescribed modes, protecting the trust from a Section 13(1)(d) breach that could forfeit exemption.

Audit Disclosure Support

We coordinate Form 10B / Form 10BB audit reporting and make sure the mandatory specified-person disclosures are complete and consistent with the accounts.

15+ Years with Trusts & NGOs

A single CA & CS team handling registration, application/accumulation, audit, and return filing - with pan-India remote engagement for trusts, NGOs, and Section 8 companies.

Form 9A vs Form 10: Which Relief Applies?

Dimension	Form 9A (Deemed Application)	Form 10 (Accumulation)
Governing Provision	Deemed application option under Section 11 (Explanation)	Accumulation under Section 11(2)
When It Applies	Income could not be applied because it was not received during the year, or for another reason	Trust wishes to set apart surplus beyond the free 15% for a specific future purpose
Time Limit for Application	Generally the year of actual receipt or the previous year immediately following the year of accrual	Up to five years for the stated charitable or religious purpose
Investment Condition	No separate Section 11(5) investment requirement	Funds must be invested/deposited in the Section 11(5) modes
Filing Deadline	On or before the Section 139(1) due date	On or before the Section 139(1) due date
Consequence of Default	Income not applied in the permitted year becomes taxable	Income not applied within five years, applied for a different purpose, or not kept in Section 11(5) modes becomes taxable in the year of default
The 15% Free Accumulation	Independent - the 15% is available regardless of Form 9A	Independent - Form 10 governs only the excess over 15%

In practice a trust may use both mechanisms in the same year - Form 9A for income that was not received, and Form 10 for a deliberate accumulation toward a project. Patron determines the correct combination based on your income and objects.

Related Patron Trust & NGO Services

Section 11/12/13 compliance sits alongside the registrations and audits that make up a trust's tax life. These live Patron pages help across the lifecycle:

12A / 12AB Registration - the registration that grants Section 11/12 exemption in the first place.
80G Registration - lets your donors claim deduction, complementing the trust's own exemption.
Form 10B Audit Report for Section 12A Trusts - the audit report carrying mandatory specified-person disclosures.
Section 8 Company Registration - the corporate route for not-for-profit entities that also rely on Section 11/12/13.
FCRA Registration - for trusts receiving foreign contribution, which also affects the Form 10B audit threshold.

For the statutory text, forms, and CBDT circulars, refer to the Income Tax Department and file through the Income Tax India e-Filing Portal.

Legal Framework (India)

Governing Provisions: The framework rests on Sections 11, 12 and 13 of the Income Tax Act 1961, read with the prescribed forms and CBDT circulars.

Section 11 Income Tax Act 1961: Application of income to objects in India; 85% application rule; 15% standard accumulation under Section 11(1); deemed application; accumulation under Section 11(2); investment modes under Section 11(5).
Section 12 Income Tax Act 1961: Deems voluntary contributions (other than directed corpus donations) to be income subject to the Section 11 conditions.
Section 13 Income Tax Act 1961: Circumstances denying exemption - Section 13(1)(c) benefit to specified persons; Section 13(1)(d) investments outside Section 11(5).
Section 13(3) Income Tax Act 1961: Defines specified persons - author/founder, trustees and managers, and substantial contributors.
Section 164(2) Income Tax Act 1961: Taxation of the relevant income at the maximum marginal rate where exemption is denied for a Section 13 violation.
Section 139(1) Income Tax Act 1961: Due date for furnishing the return, which governs the deadline for Form 9A and Form 10.
Form 9A: Electronic form to exercise the deemed-application option.
Form 10: Electronic form to accumulate income under Section 11(2).
Form 10B / Form 10BB: Audit reports for trusts, with mandatory specified-person disclosures.
CBDT Circular 6/2023 (24 May 2023): Accumulation or deemed application not denied where Form 9A or Form 10 is furnished on or before the Section 139(1) due date.
Finance Act 2025 (effective 1 April 2025): Revised the substantial-contributor threshold to more than Rs 1 lakh in the year or more than Rs 10 lakh in aggregate, and removed relatives and concerns of substantial contributors from the specified-person definition.

This page is for general information and does not constitute legal or tax advice. Statutory positions may change; always confirm the current law and your specific facts with a qualified professional before acting.

Frequently Asked Questions

Answers to the most common questions from charitable and religious trusts, NGOs, and Section 8 companies on income application, accumulation, and Section 13.

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How much of a trust's income can be accumulated indefinitely?

Up to 15% of income can be set apart or accumulated indefinitely without any condition or filing. Only the accumulation of income beyond this 15% is subject to Section 11(2) conditions and the five-year time limit filed through Form 10.

For how long can income be accumulated under Section 11(2)?

Income accumulated under Section 11(2) via Form 10 can be held for a maximum of five years for the stated charitable or religious purpose. The period during which the income cannot be applied due to a court or authority order is excluded from this five-year period.

What is the difference between Form 9A and Form 10?

Form 9A is for "deemed application" where an income shortfall is due to non-receipt of income or other reasons; the income must generally be applied in the year of receipt or the immediately following year. Form 10 is for accumulating income for a specific future purpose for up to five years and requires investment under Section 11(5).

Who are the specified persons under Section 13(3)?

They include the author or founder of the trust, trustees and managers, and substantial contributors. Following the Finance Act 2025 amendment effective 1 April 2025, a substantial contributor is a person whose contribution exceeds Rs 1 lakh during the year or Rs 10 lakh in aggregate, and relatives and concerns of such contributors are no longer treated as specified persons.

What kind of benefit to a specified person is prohibited?

Section 13(1)(c) prohibits any part of the trust's income or property being used or applied, directly or indirectly, for the benefit of a specified person, for example unsecured loans, rent-free or below-market use of property, excessive salaries, or purchases at inflated prices. Section 13(1)(d) restricts investments outside the Section 11(5) modes.

At what rate is a trust taxed if it violates Section 13?

Where exemption is denied for a Section 13 violation, the income involved is taxed at the maximum marginal rate under Section 164(2). Recent amendments limit the denial to the portion of income actually applied or invested in violation, rather than the entire income of the trust.

What happens if accumulated income under Form 10 is not applied within five years?

If income accumulated under Section 11(2) is not applied for the stated purpose within the permitted period, is applied for a different purpose, or ceases to be invested under Section 11(5), it becomes taxable as the income of the year in which the default occurs or the accumulation period expires.

Protect Your Exemption Before the Return Due Date

Why Timing Matters: Form 9A and Form 10 must be filed on or before the Section 139(1) due date. A shortfall in the 85% application, a missed relief form, or an unnoticed benefit to a specified person can convert exempt income into income taxed at the maximum marginal rate for the whole year.

The Cost of Getting It Wrong: Losing exemption on even a portion of income means tax at the maximum marginal rate plus the disruption of a scrutiny or reassessment. A single late Form 10 or an unreviewed insider loan can undo a year of genuine charitable work.

Action: Call +91 945 945 6700 for a free review of your application, accumulation, and Section 13 position - well before your return due date.

Talk to Patron's Trust & NGO Compliance Team

Sections 11, 12 and 13 decide whether your charitable trust, NGO, or Section 8 company keeps the exemption its registration promises. The discipline is annual - apply 85% of income to objects in India, use Form 9A or Form 10 correctly for any shortfall or accumulation, keep accumulated funds in Section 11(5) modes, and never let income or property benefit a specified person under Section 13(3).

Patron computes your application and accumulation, prepares and files Form 9A and Form 10 by the Section 139(1) due date, reviews your investments, screens insider transactions against Section 13, and supports the Form 10B / Form 10BB audit disclosures - so your exemption survives every year.

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Content Created: 1 July 2026 | Last Updated: 1 July 2026 | Next Review: 1 October 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly and immediately on amendments to Sections 11, 12 and 13 of the Income Tax Act, changes to Form 9A/Form 10 or the Section 11(5) modes, and CBDT circulars or Finance Act changes affecting the specified-person definition.