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<h1>Rule 11AA: Electronic Application Process for Approval of Institutions Under Section 80G(5)(vi) of Income Tax Act</h1> Rule 11AA of the Income Tax Rules, 1962 outlines the requirements for obtaining approval for institutions or funds under section 80G(5)(vi) of the Income Tax Act. Applications must be submitted electronically using Form No. 10A or 10AB, depending on the specific clause applicable. Required documents include self-certified copies of establishment instruments, registration, and prior financial accounts. The application must be verified by an authorized person, and upon approval, a Unique Registration Number is issued. If discrepancies are found, the approval may be revoked. The Principal Director General of Income-tax (Systems) is responsible for data management and security.