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

Charitable approval procedure: electronic filing, prescribed documents, URN issuance, and cancellation for non compliance or false information.

Applications for approval under the first proviso to clause (23C) of section 10 must be submitted electronically in the prescribed forms with supporting documents (instrument or creation evidence, registration, prior orders, up to three years' accounts, audit reports where business income exists, and activity note), verified by the person authorised under section 140; the Principal Commissioner or Commissioner issues approval in specified form and a sixteen character alphanumeric URN and may cancel approval and URN after hearing for incomplete, false or non compliant filings; systems authorities shall prescribe data structures, standards and security for filing and orders.