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TMI BlogIncome-tax (Eleventh Amendment) Rules, 2023 - Charitable, religious, educational institutions and / hospitals - Various rules towards procedure of filing of application for approval u/s 10(23C), 12A and 80G and related form, amended / modified.X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 10, sub-clauses (i) (ii), (iii), (iv), (v) and (vi) of clause (ac) of sub-section (1) of section 12A , sub-clause (ii) of clause (b) of sub-section (1) of section 12A , sub-section (3) of section 12AB , clauses (i), (ii), (iii) and (iv) of the first proviso to sub-section (5) of section 80G , third proviso to sub-section (5) of section 80G read with section 295 of the Income-tax Act, 1961 (43 of 1961) , the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 , namely:- 1. Short title and commencement. (1) These rules may be called the Income-tax (Eleventh Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall come into force from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndment vide the Finance Act, 2023,; or (ii) sub-clause (A) of clause (iv) of first proviso to sub-section (5) of section 80G, the provisional approval shall be effective from the assessment year relevant to the previous year in which such application is made. ; (c) in rule 17A ,- (i) in sub-rule (1),- (I) in clause (i), for the words, brackets and figure sub-clause (i) or , the words, brackets, figure and letter sub-clause (i) or item (A) of sub-clause shall be substituted; (II) in clause (ii), for the word, brackets and figure or (v) , the words, brackets, figures and letter or (v) or item (B) of sub-clause (vi) shall be substituted; (ii) in sub-rule (7), for the word, figure and letter section 12A the words, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I undertake to communicate forth with any alteration in the terms of the trust/society/non-profit company, or in the rules governing the Institution, made at any time hereafter. I further declare that I am filing this form in my capacity as .(designation) having permanent account number .and that I am competent to file this form and verify it. Date: Signature (strike whichever is inapplicable) ; (ii) Under the heading Notes to fill Form No. 10A , for serial number 2., the following shall be substituted, namely:- 2. Application for registration under section 10(23C)/ 12A/80G/select one of the following code in row 2: 1 Sub-clause (i) of clause (ac) of sub -section (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (vi) of clause (23C) of section 10) 09 10 Sub-clause (A) of clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (via) of clause (23C) of section 10) 10 11 Clause (i) of first proviso to sub-section (5) of section 80G 11 12 Sub-clause (A) of clause (iv) of first proviso to sub-section (5) of section 80G 12 ; (b) in Form No. 10AB , - (i) Below the table and before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declare that the details given in the form are true and correct to the best of my knowledge and belief. I undertake to communicate forth with any alteration in the terms of the trust/society/non profit company, or in the rules governing the Institution ,made at any time hereafter. I further declare that I am filing this form in my capacity as _____(designation) having permanent account number______________ and that I am competent to file this form and verify it. Date Signature ( strike out whichever is inapplicable ) ; (ii) Under the heading Notes to fill Form No. 10AB , in serial number (2),- (I) after row 4, the following row shall be inserted, namely:- 4A Item (B) of sub-claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Charitable___ Religious____ Religious cum charitable ; ____ (ii) in Form No. 10AD , after row 2, the following row shall be inserted, namely:- 2A. Nature of activities Charitable___ Religious____ Religious cum charitable ; ____ (iii) a in Form No. 10B , in the Annexure , for schedule 269ST and entries relating thereto, the following shall be substituted, namely:- Schedule 269ST: Details of amount received exceeding the limit specified in section 269ST, from a person in a day; or in respect of a single transaction; or in respect of transactions relating to one event or occasion from a person during the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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