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)
Approval procedure for educational and medical institutions under tax exemption provisions, including application form, authority and approval period. Rule 2CA prescribed the approval procedure for universities, educational institutions, hospitals and medical institutions under section 10(23C)(vi) and (via). It required applications in Form No. 56D, identified the prescribed authority for receiving them, and provided that approvals granted before 1 December 2006 would remain effective for not more than three assessment years at a time. The notes record later changes in the authorised authority, transitional treatment for pending applications, and the eventual omission of the rule.
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 procedure for educational and medical institutions under tax exemption provisions, including application form, authority and approval period.
Rule 2CA prescribed the approval procedure for universities, educational institutions, hospitals and medical institutions under section 10(23C)(vi) and (via). It required applications in Form No. 56D, identified the prescribed authority for receiving them, and provided that approvals granted before 1 December 2006 would remain effective for not more than three assessment years at a time. The notes record later changes in the authorised authority, transitional treatment for pending applications, and the eventual omission of the rule.
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