Document Fragment View
Fragment Information
Showing contexts for: http in Ku.Ka.Selvam vs R.Selvam ... 1St on 8 August, 2019Matching Fragments
“Status (Form -1, local authority-2, cooperative bank-3, other cooperative society-4, LLP-5, private discretionary trust-6, any other AOP/BOI-7, http://www.judis.nic.in O.A.No.645 of 2017, O.A.No.1219 of 2017 & ELP No.4 of 2016 artificial juridical person-8''.
The applicant pays tax in the name of M/s.Jaya Educational Trust as its Chairman under the category AOP/BOI (Association of Persons/Body of Individuals) and not as private discretionary trust. In the case of AOP/BOI, the tax has to be paid in the name of the concern for the business carried on by the group of individuals in the name of business concern as assessee. Therefore, the applicant has to disclose said information under Form 26 of the Representation of People Act.