Rule 2CA - Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10 (Omitted) - Income-tax Rules, 1962

Extract

3 [****] ----------------- Notes:- 1. Inserted vide NOTIFICATION NO. 61/2014 dated 10th November, 2014 2. Substituted vide NOTIFICATION NO. 61/2014 dated 10th November, 2014 before it was read as, Explanation. For the purposes of this rule, Chief Commissioner or Director General means the Chief Commissioner or Director General whom the Central Board of Direct Taxes may, authorise to act as prescribed authority, for the purposes of sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, in relation to any university or other educational institution or any hospital or other medical institution. 3. Omitted vide NOTIFICATION NO. 60/2019 dated 05-09-2019 w.e.f. 05-11-2019 before it was read as Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10. 2CA. (1) The prescribed authority under sub-clauses (vi) and (via) of clause (23C) of section 10 shall be the Chief Commissioner or Director General, to whom the application shall be made as provided in sub-rule (2). 1 [Provided that on or after the specified date the prescribed authority under sub-clauses (vi) and (via) of clause (23C) of section 10 shall be the Principal Commissioner or Commissioner, to whom the application shall be made as provided in sub-rule (2).] (1A) The prescribed authority under sub-clauses (vi) and (via) of clause (23C) of section 10 shall be the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) for applications received prior to 3rd day of April, 2001: Provided that in case of applications received prior to 3rdday of April, 2001 where no order has been passed granting approval or rejecting the application as on 31st day of May, 2007, the prescribed authority under sub-clauses (vi) and (via) of clause (23C) of section 10 shall be the Chief Commissioner or Director General. (2) An application for approval shall be made in Form No. 56D by any university or other educational institution or any hospital or other medical institution referred to in sub-clause (vi) or sub-clause (via) of clause (23C) of section 10. (3) The approval of the Central Board of Direct Taxes or Chief Commissioner or Director General, as the case may be, granted before the 1st day of December, 2006 shall at any one time have effect for a period not exceeding three assessment years. 2 [ Explanation.-For the purposes of this rule,- (i) Chief Commissioner or Director General means the Chief Commissioner or Director General whom the Central Board of Direct Taxes may, authorise to act as prescribed authority for the purposes of sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 in relation to any fund or trust or institution; (ii) Principal Commissioner or Commissioner means the Principal Commissioner or Commissioner whom the Central Board of Direct Taxes may, authorise to act as prescribed authority for the purposes of sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 in relation to any fund or trust or institution; (iii) specified date means the date which the Central Board of Direct Taxes may, by notification in the Official Gazette , specify in this behalf. ]

60/2019 - Dated: 5-9-2019 - Income Tax - Income-tax (6th Amendment) Rules, 2019.
20/2015 - Dated: 5-3-2015 - Income Tax - Notification No. 76/2014 dated 1st December, 2014 superseded - CBDT directs specified Income-tax authorities to be authorities for certain purposes
76/2014 - Dated: 1-12-2014 - Income Tax - Central board authorises Commissioner of Income-tax (Exemptions) to act as 'prescribed authority' for the purpose of 10(23C) - S.O. 852(E)dated the 30th May, 2007, superseded.
61/2014 - Dated: 10-11-2014 - Income Tax - Income-tax (11th Amendment) Rules, 2014 - Amendment in Rules 2C, 2CA, 11AA, Form 10A, Form 56 and Form 56D
1/2014-15 - Dated: 8-5-2014 - Income Tax - Income-tax Act, 1961 : Notification under section 10(23C)(vi) : Institutions approved for purposes of section 10(23C)(vi)
S.O. 1706(E) - Dated: 7-8-2013 - Income Tax - Chinar Education Foundation, Liwari approved for the purpose of section 10(23C)(vi)
S.O. 1705(E) - Dated: 7-8-2013 - Income Tax - Shri Ram Education Society approved for the purpose of section 10(23C)(vi)
S.O. 1508 (E) - Dated: 22-7-2013 - Income Tax - M/s. Sine International Enterprise, Jaipur approved for the purpose of section 10(23C)(vi)
S.O. 1507 (E) - Dated: 22-7-2013 - Income Tax - Samajik Anusandhan Vikas Samiti, Jaipur approved for the purpose of section 10(23C)(vi)
S.O. 1506(E) - Dated: 22-7-2013 - Income Tax - M/s Children Academy Society, Alwar approved for the purpose of section 10(23C)(vi)
S.O. 1003 (E) - Dated: 15-5-2013 - Income Tax - Mehta Educational Society, Jaipur approved for the purpose of section 10(23C)(vi)
S.O. 898(E) - Dated: 12-4-2013 - Income Tax - Rajrishi Mahavidhyalaya Alwar Vikash Samiti, Alwar approved for the purpose of section 10(23C)(vi)
S.O. 675(E) - Dated: 8-3-2013 - Income Tax - Ramayan Shikshan Sansthan Jaipur approved for the purpose of section 10(23C)(vi)
S.O. 597(E) - Dated: 6-3-2013 - Income Tax - Indian Students Culture Society, Jaipur approved for the purpose of section 10(23C)(vi)
S.O. 3269(E) - Dated: 26-10-2012 - Income Tax - Manipal University, Jaipur approved for the purpose of section 10(23C)(vi)
S.O. 2491(E) - Dated: 19-7-2012 - Income Tax - Shree Adinath Jain Shikshan, Sansthan, Alwar approved for the purpose of section 10(23C)(vi)
S.O. 2415(E) - Dated: 16-7-2012 - Income Tax - Alankar Society for Higher Education, Bishnawala, Post-Meenawala, Jaipur approved for the purpose of section 10(23C)(vi)
S.O. 2301(E) - Dated: 4-7-2012 - Income Tax - Jyotiba Fule Social Welfare Society, Jaipur approved for the purpose of section 10(23C)(vi)
S.O. 1593(E) - Dated: 30-4-2012 - Income Tax - E. M. C. C. Prabandh Samiti, Jaipur approved for the purpose of section 10(23C)(vi)
S.O. 1118(E) - Dated: 15-3-2012 - Income Tax - Little Flower Education Society, C/o. Bikaner Boys School approved for the purpose of section 10(23C)(vi)
S.O. 1117(E) - Dated: 14-3-2012 - Income Tax - Sarvodaya Sikshan Sansthan, Didwana Road, Chenar, Nagaur approved for the purpose of section 10(23C)(vi)
1227(E) - Dated: 13-3-2012 - Income Tax - M/s. Sethu Educational Trust, Madurai, approved for the purpose of section 10(23C)(vi)
S.O. 79 - Dated: 27-12-2010 - Income Tax - Bal Bharti Vidhyapeeth Sansthan, Sujangarh Distt. Churu approved for the purpose of section 10(23C)(iv)
S.O. 78 - Dated: 27-12-2010 - Income Tax - Scholar’s Education Trust of India, Jaipur approved for the purpose of section 10(23C)(iv)
S.O. 5 - Dated: 18-12-2009 - Income Tax - Chief Commissioner of Income Tax, Jodhpur aprove "Lala Kamlapat Singhama Education Sansthan, Gotan, Distt. Nagaur" for the purpose of sub-clause (vi) of clause (23C) of Section 10 for the assessment year 2010-11.
S.O. 3183 - Dated: 19-11-2009 - Income Tax - Approved the Bagaria Education Trust, Jagatpura Jaipur has been approved for the purpose of Section 23C(vi) of the Income-tax Act, 1961 (43 of 1961)
S.O. 3323 - Dated: 26-10-2009 - Income Tax - Approved the SRM Institute of Science & Technology, Chennai has been approved for the purpose of Section 23C(iv) of the Income-tax Act, 1961 (43 of 1961)
S.O. 3182 - Dated: 21-10-2009 - Income Tax - Approved the Rose Land Public School Society, Jaipur has been approved for the purpose of Section 23C(vi) of the Income-tax Act, 1961 (43 of 1961)
S.O. 3070 - Dated: 21-10-2009 - Income Tax - Approved Sri Sachiyay Mataji Trust, Osian has been approved for the purpose of Section 23C(v) of the Income-tax Act, 1961 (43 of 1961)
S.O. 2457 - Dated: 3-9-2009 - Income Tax - Approved Aravali Sikshan Avam Anusandhan Sansthan, Neem ka Thana, Sikar (Rajasthan) for the purpose of Section 23C(v) of the Income-tax Act, 1961 (43 of 1961)
S.O. 2456 - Dated: 27-8-2009 - Income Tax - Approved Rajashan Medical Society and Research Centre, Sumerpur for the purpose of Section 23C(v) of the Income-tax Act, 1961 (43 of 1961)
S.O. 2389 - Dated: 24-8-2009 - Income Tax - Corrigendum Notification No. 07/2009-10 dated 30-07-2009
S.O. 2093 - Dated: 30-7-2009 - Income Tax - Income-tax Act, 1961 : Notifications under section 10(23C)(vi) - Institutions approved under section 10(23C)(vi)
S.O. 2092 - Dated: 29-7-2009 - Income Tax - Income-tax Act, 1961 : Notifications under section 10(23C)(vi) - Institutions approved under section 10(23C) (vi)
S.O. 2036 - Dated: 21-7-2009 - Income Tax - Approved "Shree Shyam Shiksha Sansthan, Jaipur" u/s 10(23C)(vi)
S. O. 1974 - Dated: 9-7-2009 - Income Tax - Approved Sudharsan Educational Trust, Sudharsan Street, Palace Nagar, Opp. Collector's Office, Pudukottai- u/s 10(23C)(vi)
S.O. 1830 - Dated: 26-6-2009 - Income Tax - Corrigendum to Notification No. 01/2009-10 dated 13-04-2009 - Approves "Sahitya Sadawart Samiti Jaipur" u/s 10(23C)(vi)
S.O. 1925 - Dated: 25-6-2009 - Income Tax - Approved Marudhar Mahila Sikahan Sangh, Post-vidhyawadi (Khimel-Rani, Distt.-Palli u/s 10(23C)(vi)
S.O. 1924 - Dated: 25-6-2009 - Income Tax - Approved Seth Kalyanji Parmanandji Pedhi, Sirohi u/s 10(23C)(v)
S.O. 1829 - Dated: 24-6-2009 - Income Tax - Approved "Mahatma Jyotiba Fule Vidhyapeeth Samiti, Chomu, District- Jaipur" u/s 10(23C)(vi)
S.O. 1828 - Dated: 23-6-2009 - Income Tax - Corrigendum to Notification No. 01/2009-10 dated 13-04-2009 - Approves "Sahitya Sadawart Samiti Jaipur" u/s 10(23C)(vi)
S.O. 1875 - Dated: 22-6-2009 - Income Tax - Notify the "Bal Vidya Prasarak Mandal Near CBS, old Agra Road, Nashik" u/s 10(23C)(vi)
S.O. 1826 - Dated: 12-6-2009 - Income Tax - Approved St. Joan's Educational Trust, Jangalahalli, B. Pallipatti Post, Pappireddipatti Taluk, Dharmapuri District u/s 10(23C)(vi)
S.O. 1827 - Dated: 10-6-2009 - Income Tax - Approved "Saint Soldier Public School, C-31, Bhagwandas Road, C-Scheme, Jaipur" u/s 10(23C)(vi)
S.O.1530 - Dated: 13-4-2009 - Income Tax - Approves "Sahitya Sadawart Samiti Jaipur" u/s 10(23C)(vi)
S.O. 845 - Dated: 31-3-2009 - Income Tax - Approved "Step by Step Shiksha Samiti Jaipur" u/s 10(23C)(vi)
S.O. 743 - Dated: 18-3-2009 - Income Tax - Approved "Sanjay Shiksha Samiti, Jaipur" u/s 10(23C)(vi)
S.O. 847 - Dated: 17-3-2009 - Income Tax - Approved C.M.S. Educational Trust S.F. No. 231, Marappanaikanpatty Village, Eranapauram Post, Namakkal Taluk, Namakkal-District u/s 10(23C)(vi)
S.O. 610 - Dated: 4-3-2009 - Income Tax - Approved "Tagore Vidhya Bhawan Society, Jaipur"u/s 10(23C)(vi)
S.O. 609 - Dated: 27-2-2009 - Income Tax - Approved "Hari Davi Jhutharam Shishu Sadan, Pilani, Distt-Jhunjhunu" u/s 10(23C)(vi)
S.O. 548 - Dated: 25-2-2009 - Income Tax - Approved "Shri Bagaria Bal Vidya Niketan, Laxmangarh, Distt.-Sikar" u/s 10(23C)(vi)
S.O. 783 - Dated: 12-2-2009 - Income Tax - Approved The Salem Diocese Society, Bishop's House, Post Box No. 703, Maravaneri,Salem - u/s 10(23C)(vi)
S.O. 741 - Dated: 29-1-2009 - Income Tax - Approved "Tilonia Shodh Evam - Vikas Sansthan, Kishangarh (Rajasthan)" u/s 10(23C)(vi)
S.O. 116 - Dated: 13-1-2009 - Income Tax - Approved "Society for Indian Institute of Rural Management, Jaipur" u/s 10(23C)(vi)
S.O. 49 - Dated: 23-12-2008 - Income Tax - Corrigendum to Notification No. 03/2007-08 dated 11-10-2007
S.O. 48 - Dated: 19-12-2008 - Income Tax - Approved "Indian council for International Amity, Jaipur" u/s 10(23C)(vi)
S.O. 481 - Dated: 18-12-2008 - Income Tax - Approved "Saraswati Shikshan Samiti, Mandia Road, Pali (Rajasthan)" u/s 10(23C)(vi)
S.O. 3391 - Dated: 11-12-2008 - Income Tax - Approved "The Education Committee of the Maheshwari Samaj (Society), Jaipur" u/s 10(23C)(vi)
S.O. 3391 - Dated: 10-12-2008 - Income Tax - Corrigendum to Notification. No. 05/2006-07 dated 28-12-2006
S. O. 1072 - Dated: 8-5-2008 - Income Tax - Approved Geeta Bajaj Bal Mandir Sansthan, Jaipur u/s 10(23C)(vi)
S.O. 981 - Dated: 29-4-2008 - Income Tax - Approves Indian Medical Trust, Jaipur u/s 10(23C)(vi)
S. O. 980 - Dated: 29-4-2008 - Income Tax - Approves Maharaj Vinayak Society, Jaipur u/s 10(23C)(vi)
S. O. 929 - Dated: 28-4-2008 - Income Tax - Approves Marut Nandan Educational Society, Kharthal, Distt. Alwar u/s 10(23C)(vi)
S. O. 979 - Dated: 21-4-2008 - Income Tax - Approves Shri Jain Shwetamber Nakoda Pershwnath Tirth, Mewanagar (Nakoda), Distt. Barmer, (Rajasthan) u/s 10(23C)(iv)
196/2007 - Dated: 30-5-2007 - Income Tax - For the purpose of 10(23C) Central board authorises Chief Commissioners or Directors General to act as 'prescribed authority'
193/2007 - Dated: 30-5-2007 - Income Tax - INCOME-TAX (FIFTH AMENDMENT) RULES, 2007 - AMENDMENTS IN RULE 2CA AND FORM NO. 56D
357/2006 - Dated: 24-11-2006 - Income Tax - Income-tax (14th Amendment) Rules, 2006
S. O. 549 - Dated: 23-1-2002 - Income Tax - The Chief Commissioner of Income-tax, Jaipur approved Birla Institute of Technology and Science, Pilani (Rajasthan) u/s 10(23C) for the assessment years 2002-03 to 2004-05.
S.O. 744(E) - Dated: 3-8-2001 - Income Tax - Income-tax (Seventeenth Amendment) Rules, 2001
1422 - Dated: 23-5-2000 - Income Tax - Notifies M. P. Birla Foundation Medical Society, Calcutta u/s 10(23C)(via)
11348 - Dated: 25-4-2000 - Income Tax - Notifies the Birla Institute of Astronomy and Planatarium Sciences, Calcutta u/s 10(23C)(vi)
11347 - Dated: 25-4-2000 - Income Tax - Notifies the Lagan Kala Upvan, New Delhi u/s 10(23C)(vi)
1407 - Dated: 6-4-2000 - Income Tax - Central Government approves the Child Education Society, New Delhi u/s 10(23C)(vi)
11321 - Dated: 6-4-2000 - Income Tax - Approved the Child Education Society, New Delhi u/s 10(23C)(vi)
769 - Dated: 14-3-2000 - Income Tax - Notifies the Deepak Gupta Memorial Foundation, New Delhi u/s 10(23C)(via)
11262 - Dated: 14-3-2000 - Income Tax - Notifies the Deepak Gupta Memorial Foundation, New Delhi u/s 10(23C)(iv)
776 - Dated: 23-2-2000 - Income Tax - Notifies the Montgomery Guru Nanak Educational Trust, Jalandhar u/s 10(23C)(vi)
11252 - Dated: 23-2-2000 - Income Tax - Notifies the Montgomery Guru Nanak Educational Trust, Jalandhar u/s 10(23C)(vi)
11171 - Dated: 17-12-1999 - Income Tax - Notifies Goyal Trust, Madurai u/s 10(23C)(via)
11120 - Dated: 8-11-1999 - Income Tax - Central Board of Direct Taxes approves The Mahindra United World College of India, Mumbai u/s 10(23C)(vi)
11095 - Dated: 4-10-1999 - Income Tax - Central Board of Direct Taxes approves the Gyan Bharati, Calcutta u/s 10(23C)(vi)
11093 - Dated: 4-10-1999 - Income Tax - Central Board of Direct Taxes approves the All India Institute of Local Self Government, Mumbai u/s 10(23C)(vi)
11029 - Dated: 17-8-1999 - Income Tax - Central Board of Direct Taxes approves the CBCI Society for Medical Education, St John's National Academy of Health Sciences, John Nagara, Bangalore u/s 10(23C)(vi)
S. O. 2273 - Dated: 30-7-1999 - Income Tax - Central Board of Direct Taxes approves Birla Education Trust, Calcutta u/s 10(23C)(vi)
S. O. 2272 - Dated: 30-7-1999 - Income Tax - Central Board of Direct Taxes approves Birla Institute of Technology, Calcutta u/s 10(23C)(vi)
11020 - Dated: 30-7-1999 - Income Tax - Central Board of Direct Taxes approves the Birla Education Trust, Calcutta u/s 10(23C)(vi)
11019 - Dated: 30-7-1999 - Income Tax - Central Board of Direct Taxes approves the Birla Institute of Technology, Calcutta u/s 10(23C)(vi)
S. O. 1810 - Dated: 17-5-1999 - Income Tax - Central Board of Direct Taxes approves "The Daly College, Indore" u/s 10(23C)(vi)
10928 - Dated: 17-5-1999 - Income Tax - Approved "The Daly College, Indore" u/s 10(23C)(vi)
S. O. 1784 - Dated: 31-3-1999 - Income Tax - Central Board of Direct Taxes approves "Birla Institute of Technology and Science, Pillani (Rajasthan) u/s u/s 10(23C)(vi)
10843 - Dated: 31-3-1999 - Income Tax - Central Board of Direct Taxes approves Birla Institute of Technology & Science, Pillani (Rajasthan) u/s 10(23C)(vi)
S. O. 1783 - Dated: 26-3-1999 - Income Tax - Central Board of Direct Taxes approves Narinder Mohan Foundation, New Delhi u/s 10(23C)(vi)
S. O. 2115 - Dated: 24-3-1999 - Income Tax - Central Board of Direct Taxes approves Sri Sathya Sai Institute of Higher Learning, Bangalore u/s 10(23C)(vi)
S. O. 17813 - Dated: 24-3-1999 - Income Tax - Central Board of Direct Taxes approves Sri Sathya Sai Medical Trust, Brindaban, Bangalore u/s 10(23C)(via)
S. O. 1762 - Dated: 12-2-1999 - Income Tax - Approves Indian Public Schools Society, the Doon School, Dehra Dun u/s 10(23C)(vi)