Question ID :
44897
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.
posted by
ANSHUL GUPTA
on
Jul 17 2025 12:00AM