Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Rule 2C - Application for the purpose of grant of approval of a fund or trust or institution or university or any hospital or other medical institution under clause (i) or clause (ii) or clause (iii) or clause (iv) of first proviso to clause (23C) of Section 10
Income-tax Rules, 1962 Part A Salaries
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Section 10(23C) approval applications require prescribed forms, supporting documents, electronic filing, verification, and issuance of a Unique Registration Number. Application for approval under the first proviso to section 10(23C) must be made in the prescribed form with supporting documents, filed electronically, and verified by the authorised person. Form No. 10A leads to approval in Form No. 10AC and issuance of a sixteen-digit Unique Registration Number, while defective, false, or non-compliant filings may result in cancellation after hearing. Form No. 10AB applications are decided in Form No. 10AD, with approval carrying a Unique Registration Number.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Section 10(23C) approval applications require prescribed forms, supporting documents, electronic filing, verification, and issuance of a Unique Registration Number.
Application for approval under the first proviso to section 10(23C) must be made in the prescribed form with supporting documents, filed electronically, and verified by the authorised person. Form No. 10A leads to approval in Form No. 10AC and issuance of a sixteen-digit Unique Registration Number, while defective, false, or non-compliant filings may result in cancellation after hearing. Form No. 10AB applications are decided in Form No. 10AD, with approval carrying a Unique Registration Number.
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