Form No. 9A is an application used by trusts, institutions, and charitable organizations under the Income-tax Act, 1961 to exercise the option of applying income in a subsequent year when it could not be fully utilized during the previous year. Filed under section 11(1), this form allows eligible entities to claim tax exemption on income intended for charitable or religious purposes, provided they disclose reasons for the shortfall and specify the amount to be applied later. Submitting Form 9A helps maintain compliance while ensuring continued eligibility for tax benefits.

Source: https://incometaxindia.gov.in



