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Amendment of section 80G.

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..... om the 1st day of October, 2023, (i) in the first proviso, for clause (iv), the following clause shall be substituted, namely: (iv) in any other case, where activities of the institution or fund have (A) not commenced, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said approval is sought; (B) commenced and where no .....

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..... in clause (ii) or clause (iii) of the first proviso, rejecting such application and cancelling its approval; or (II) in a case referred to in sub-clause (B) of clause (iv) of the first proviso, rejecting such application, after affording it a reasonable opportunity of being heard; ; (b) for clause (iii), the following clause shall be substituted, namely: (iii) where the application .....

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