PROVIDENT FUND TRUST APPROVED u/s 10(25)

This query is : Resolved

Puran Chand Singal (Querist)
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06 February 2023 Is such Trust liable for filing Income Tax return. It does not have any TDS refund claim? Its income is exempt from Income tax.

Are there any circulars/ press release/instructions from CBDT, please provide.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 February 2023 No need to file ITR in such a case.

See the link ITR 7 not applicable.

https://www.google.com/url?sa=t&source=web&rct=j&url=https://www.incometax.gov.in/iec/foportal/sites/default/files/2022-10/ITR-7%2520FAQ.pdf&ved=2ahUKEwibmPj2rYD9AhXGW2wGHSMyAI8QFnoECBQQAQ&usg=AOvVaw1Do15AVr6ASiu5BCCuNyWe