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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Approval applications for charitable and medical institutions must follow prescribed forms, electronic filing, supporting documents, and URN issuance rules. Approval under the first proviso to clause (23C) of section 10 is sought through Form No. 10A or Form No. 10AB, depending on the category of applicant. The application must be electronically furnished, verified under section 140, and supported by specified documents such as registration records, constituting instruments, prior accounts, audit reports where applicable, and a note on activities. Form No. 10A leads to Form No. 10AC and a sixteen-digit alphanumeric Unique Registration Number (URN), while Form No. 10AB is decided in Form No. 10AD.
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.
Approval applications for charitable and medical institutions must follow prescribed forms, electronic filing, supporting documents, and URN issuance rules.
Approval under the first proviso to clause (23C) of section 10 is sought through Form No. 10A or Form No. 10AB, depending on the category of applicant. The application must be electronically furnished, verified under section 140, and supported by specified documents such as registration records, constituting instruments, prior accounts, audit reports where applicable, and a note on activities. Form No. 10A leads to Form No. 10AC and a sixteen-digit alphanumeric Unique Registration Number (URN), while Form No. 10AB is decided in Form No. 10AD.
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