Part XIV - AMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189)
Registration criteria expanded by amendment adding clause ab, altering acceptance and review of charitable status. The amendment inserts clause (ab) into section 12AA of the Income-tax Act in both the principal qualification provision and the related verification provision, thereby expanding the categories referenced for registration and recognition under section 12AA; the change takes effect from the specified commencement date and adjusts the statutory criteria used in granting or reviewing registration.
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Registration criteria expanded by amendment adding clause ab, altering acceptance and review of charitable status.
The amendment inserts clause (ab) into section 12AA of the Income-tax Act in both the principal qualification provision and the related verification provision, thereby expanding the categories referenced for registration and recognition under section 12AA; the change takes effect from the specified commencement date and adjusts the statutory criteria used in granting or reviewing registration.
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