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Question ID : 21503

457276

Query: Applicability of ICAI's Technical Guidance Note to NGOs with 12A Registration

We seek clarification on whether an NGO holding a valid 12A certificate under the Income Tax Act is mandatorily required to follow the new Technical Guidance Note (TGN) on Financial Statements for Not-for-Profit Organizations issued by the ICAI.

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Posted by ANSHUL GUPTA on Jul 17, 2025
Filed Under Compliance

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