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

Submit Applications for Funds, Trusts, and Institutions Under Income Tax Act Section 10 Using Form 10A or 10AB.

Applications for approval of funds, trusts, institutions, universities, hospitals, or medical institutions under specific provisions of Section 10 of the Income Tax Act must be submitted using Form No. 10A or 10AB, depending on the clause. These applications must include self-certified copies of relevant documents, such as registration and financial records. The forms are to be submitted electronically and verified by an authorized individual. Upon approval, a Unique Registration Number (URN) is issued. Non-compliance or incorrect information can lead to cancellation of approval. The Principal Director General of Income-tax (Systems) oversees the process and security of these submissions.