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Tax liability for trust

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(Querist)
28 December 2017 trust receipts are exceeding 2 crores and its has not obtained 12A registration is it lible to pay tax ?
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naveen

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naveen (Expert)
29 December 2017 it is not a trust if not registered under 12A.
it is AOP.
AOP liable for pay tax as per individual rate, if number of percentage prescribed in constitution.

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