Charitable donation deduction changes tighten eligibility and revise approval and provisional approval procedures for institutions claiming deductions.

Amendment narrows eligible funds by omitting specific sub-clauses and restructures approval eligibility and procedure: applications permitted where activities have not commenced at least one month before the relevant year or have commenced but no income has been excluded under related charitable income provisions; competent authority may reject or cancel approvals if not satisfied about objects, genuineness or compliance after hearing; certain approvals may be granted provisionally for a fixed period and service of such orders is required; timing and cross-references for order timelines are adjusted.

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