When is a trust required to file Form 9A?
​​Even if a charitable institution cannot utilise 85% of its income for charitable or religious purposes in India, it shall be deemed to be applied for such purposes in the situations described below.

​Where income has not been received in the previous year;
Where income could not be applied due to other reasons.
Such deemed application of income shall be considered when the institution furnishes the details electronically in Form 9A at least two months prior to the due date specified under Section 139(1) for furnishing the return of income for the previous year.​