Standing Order No. 3396/2014 of the Revenue Department, Government of Tamil Nadu dated 3rd December, 2014 on the audit of accounts of a trust [C1G-Q9S]

Standing Order No. 3396/2014

GOVERNMENT OF TAMIL NADU

Revenue Department, Government of Tamil Nadu

Chennai, dated the 3rd December, 2014

STANDING ORDER

To

All Executive Officers,

Subject: The audit of accounts of a trust by auditors of a trust under the Tamil Nadu Societies Registration Act, 1975, regarding.

In exercise of the powers conferred by section 9 of the Tamil Nadu Societies Registration Act, 1975 (Tamil Nadu Act 27 of 1975), the Revenue Department, Government of Tamil Nadu hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the audit of accounts of a trust by auditors of a trust.

2. The matter has been examined. Every auditor of a trust carrying on the audit of accounts of a trust shall make an application in Form F to the Deputy Charity Commissioner within ninety days, accompanied by a fee of two thousand rupees.

3. The Executive Officer shall ensure that donation receipt is dealt with as directed above, and shall report compliance to the Deputy Charity Commissioner within ninety days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Revenue Department, Government of Tamil Nadu.

(Secretary to Government)