Tax-exempt NGOs wanting to take up earthquake relief work in Nepal need CBDT prior-approval for this. This permission normally takes 3-6 months. However, the CBDT today announced that the permission will be granted within two working days.
To get the permission you need to submit a completed application, setting out details of what you want to do, the area, and the amount to be spent. More details on this are given in AuditAble 12: Taxing NGO Programs Outside India.
Reference:
1. AuditAble 12: Taxing NGO Programs Outside India (www.AccountAid.net)
2. Sec. 11(1)(c) of Income Tax Act, 1961
3. CBDT Press Release dated 28-Apr-2015 (http://www.incometaxindia.gov.in/Lists/Press%20Releases/Attachments/359/CBDT-Press-Release-28-04-2015.pdf)
To get the permission you need to submit a completed application, setting out details of what you want to do, the area, and the amount to be spent. More details on this are given in AuditAble 12: Taxing NGO Programs Outside India.
Reference:
1. AuditAble 12: Taxing NGO Programs Outside India (www.AccountAid.net)
2. Sec. 11(1)(c) of Income Tax Act, 1961
3. CBDT Press Release dated 28-Apr-2015 (http://www.incometaxindia.gov.in/Lists/Press%20Releases/Attachments/359/CBDT-Press-Release-28-04-2015.pdf)