{"id":111264,"date":"2022-12-03T13:13:31","date_gmt":"2022-12-03T07:43:31","guid":{"rendered":"https:\/\/legalwindow.in\/?p=111264"},"modified":"2022-12-03T13:20:35","modified_gmt":"2022-12-03T07:50:35","slug":"format-of-declaration-under-section-131c-of-tax-act","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/format-of-declaration-under-section-131c-of-tax-act\/","title":{"rendered":"Format of Declaration under Section 13(1)(c) of Income Tax Act, 1961"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-111270 size-full\" title=\"Format of declaration under Section 13(1)(c) of Tax Act\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Format-of-Declaration-under-Section-131c-of-Income-Tax-Act-1961-1.png\" alt=\"Format of declaration under Section 13(1)(c) of Tax Act\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Format-of-Declaration-under-Section-131c-of-Income-Tax-Act-1961-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Format-of-Declaration-under-Section-131c-of-Income-Tax-Act-1961-1-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Format-of-Declaration-under-Section-131c-of-Income-Tax-Act-1961-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Format-of-Declaration-under-Section-131c-of-Income-Tax-Act-1961-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Format-of-Declaration-under-Section-131c-of-Income-Tax-Act-1961-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>Section 13 of the <\/span><span style=\"font-weight: 400;\">Income Tax Act,\u00a01961<\/span><span style=\"font-weight: 400;\"> (Income Tax Act) describes the situations in which the exemptions provided by Sections 11 and 12 would not be accessible to a Trust. Section 11 of the Income Tax Act addresses the exemption of income received from trust property or other legal obligations for religious or charitable purposes. Section 12 addresses the exemption of income received by such a <\/span><span style=\"font-weight: 400;\">trust<\/span><span style=\"font-weight: 400;\"> from voluntary donations that are not made with the express intent that they constitute part of the trust&#8217;s or institution&#8217;s corpus. The provisions of Section 11 do not apply to a trust established for charitable or religious purposes, as per Section 13(1)(c) of the Income Tax Act, if any portion of the trust&#8217;s income or property was used or applied, directly or indirectly, during the previous year for the benefit of any person listed in sub-section (3). In this article, we will discuss Section 13(1)(c) of the Income Tax Act, of 1961.<br \/>\n<\/span><span style=\"font-weight: 400;\">Let us know what is the Format of declaration under Section 13(1)(c) of Tax Act.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#of\"><span style=\"font-weight: 400;\">Section 13(1)(c) of Income Tax Act, 1961<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#the\"><span style=\"font-weight: 400;\">Persons covered under Section 13(1)(c) of the Income Tax Act, 1961<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#as\"><span style=\"font-weight: 400;\">Income of Trusts for the Benefit of Interested Persons as per Section 13(1)(c) of the Income Tax Act, 1961<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Act\"><span style=\"font-weight: 400;\">Format of Declaration under Section 13(1)(c) of Income Tax Act, 1961<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Takeaway\"><span style=\"font-weight: 400;\">Takeaway<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"of\"><b>Section 13(1) (c) of the Income Tax Act, 1961<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Any income derived from a charity or religious trust or a charitable or religious institution-<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If such trust or institution was constituted or established after the commencement of this Act, and any portion of such income endures under the provisions of the trust or the regulations governing the institution, or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If any portion of this income or any property owned by the institution or trust, regardless of when it was founded or created, was used or used in the previous year either directly or indirectly for the benefit of any of the individuals listed in subsection (3): The provisions of sub-clause (ii) shall not apply to any use or application, whether directly or indirectly, of any portion of such income or any property of the trust or institution for the benefit of any person referred to in sub-section (3)\u00a0in the case of a trust or institution created or established prior to the commencement of this Act, if such use or application is made in accordance with a requirement set forth in the trust or a requirement regulating the institution: The provisions of sub-clause (ii) shall not apply to any use or application, whether directly or indirectly, of any portion of such income or any property of the trust or institution for the benefit of any person referred to in the case of a trust for religious purposes or a religious institution (whenever created or established) or a trust for charitable purposes or a charitable institution created or established prior to the commencement of this Act.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The provisions of Section 11 do not apply to a trust established for charitable or religious purposes, per Section 13(1) (c) of the Income Tax Act, if any portion of the trust&#8217;s income or property was used or applied, directly or indirectly, during the previous year for the benefit of any person listed in sub-section (3).<\/span><\/p>\n<h2 id=\"the\"><b>Persons covered under Section 13(1) (c) of the Income Tax Act, 1961<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The following are the persons covered under Section 13(1) (c) of the Income Tax Act, 1961:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The creator of the trust or the institution&#8217;s founder<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any individual who has significantly contributed to the trust or organization (any person whose total contribution up to the end of the relevant previous year exceeds Rs 50,000)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In cases when the creator, founder, or person in question is a HUF, a family member<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any trust&#8217;s trustee or institution&#8217;s management<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any family member of any of the aforementioned authors, founders, members, trustees, or managers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any <\/span><span style=\"font-weight: 400;\">company<\/span><span style=\"font-weight: 400;\"> in which any of the aforementioned people has a major stake.<\/span><\/li>\n<\/ul>\n<h2 id=\"as\"><b>Income of Trusts for the Benefit of Interested Persons as per Section 13(1) (c) of the Income Tax Act, 1961<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">If a religious or charitable trust or institution is founded or established on or after January 1, 1962, and any portion of its income accrues, directly or indirectly, under the terms of the trust for the benefit of any person listed in Section 13(3), then neither Sections 11 nor 12 apply to that trust&#8217;s entire income.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the income or property is used or used during the relevant year for the direct or indirect advantage of the trust&#8217;s creator and other individuals listed in section 13(3), the trust&#8217;s whole income is likewise ineligible for exemption under sections 11 or 12. The exemption is not lost if the use of the trust income or property complies with a mandatory clause in the trust agreement or a mandatory regulation regulating the institution. This section also applies to trusts and institutions founded or established before April 1, 1962.<\/span><\/p>\n<h2 id=\"Act\"><b>Format of Declaration under Section 13(1) (c) of Income Tax Act, 1961<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The following is the Format of Declaration under Section 13(1) (c) of Income Tax Act, 1961:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">I, ________, the managing trustee of the following trust, &#8220;______________,&#8221; with its office at XYZ, hereby sincerely assert and declare:-<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That I am qualified to make the following declaration and I am aware of the information contained therein.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That no portion of the trust&#8217;s income or assets were used in the previous year, either directly or indirectly, to benefit the individuals mentioned in section 13(3) of the Income Tax Act,\u00a01961.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That I am aware of the following people, as listed in Section 13(3) of the Income Tax Act, of 1961:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Author and Trust&#8217;s Founder<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anyone made a significant contribution (i.e., exceeding Rs 50000)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Relatives of the author who are HUF<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A\u00a0trustee or the trust&#8217;s manager<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any relation with any of the aforementioned authors, founders, members, trustees, or managers;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any <\/span><span style=\"font-weight: 400;\">business<\/span><span style=\"font-weight: 400;\"> in which one of the people mentioned in clauses (a), (b), (c), (d), and (e) has a significant stake.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">That the trust will not, in the future, directly or indirectly, pay any of the individuals listed in Section 13(3) of the Income Tax Act,\u00a01961 from such income or any of the trust&#8217;s assets.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To the best of my knowledge and belief, the aforementioned claim is accurate and truthful.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trustee<\/span><\/p>\n<p><span style=\"font-weight: 400;\">__________<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Date:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Place:<\/span><\/p>\n<h2 id=\"Takeaway\"><b><a href=\"https:\/\/legalwindow.in\/itr-filing-for-individuals\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-111273 size-full\" title=\"ITR Filing for Individuals \" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/ITR-Filing-for-Individuals-Starting-from-500-1-1.png\" alt=\"ITR Filing for Individuals \" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Individuals-Starting-from-500-1-1.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Individuals-Starting-from-500-1-1-600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Individuals-Starting-from-500-1-1-300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Individuals-Starting-from-500-1-1-768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a>Takeaway<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The <\/span><a href=\"https:\/\/www.indiabudget.gov.in\/doc\/Finance_Bill.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Memorandum to Finance Act, 2022<\/span><\/a><span style=\"font-weight: 400;\">, which states explicitly that denying the trust the whole exemption because a minor amount of money was used in violation causes problems for the trusts and institutions may also be consulted. Consequently, the author is of the opinion that denying the entire exemption for one violation may be too harsh on the trusts which are run for charitable\/religious purposes for AYs prior to AY 2023\u201324. This is true even though the beneficial amendment to Section 13(1)(c)\/(d) is only to go into effect on 1 April 2023.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You can also, connect with our Legal Experts at <\/span><a href=\"https:\/\/legalwindow.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Legal Window<\/span><\/a><span style=\"font-weight: 400;\">, for further clarification of your Doubts. Our Experts would be Happy to Help!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 13 of the Income Tax Act,\u00a01961 (Income Tax Act) describes the situations in which the exemptions provided by Sections 11 and 12 would not be accessible to&hellip;<\/p>\n","protected":false},"author":4,"featured_media":111271,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-111264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Format of declaration under Section 13(1)(c) of Tax Act &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"This article briefly describes the Section 13(1)(c) of Income Tax Act, 1961, &amp; Format of declaration under Section 13(1)(c) of Tax Act.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/format-of-declaration-under-section-131c-of-tax-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Format of declaration under Section 13(1)(c) of Tax Act &#187; 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