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)
80G approval procedure requires prescribed forms, supporting documents, electronic verification, and a unique registration number for eligible institutions and funds. Approval of an institution or fund under section 80G is to be sought in Form No. 10A or Form No. 10AB, accompanied by specified self-certified documents, including the founding instrument or establishment record, registration details, existing approval or rejection orders, recent annual accounts where applicable, and a note on activities. The forms must be furnished electronically and verified by the authorised person under section 140. Form No. 10A applications may result in Form No. 10AC approval and a sixteen-digit Unique Registration Number, while defective, false, or non-compliant filings may lead to cancellation after hearing, with the approval and number deemed never issued.
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.
80G approval procedure requires prescribed forms, supporting documents, electronic verification, and a unique registration number for eligible institutions and funds.
Approval of an institution or fund under section 80G is to be sought in Form No. 10A or Form No. 10AB, accompanied by specified self-certified documents, including the founding instrument or establishment record, registration details, existing approval or rejection orders, recent annual accounts where applicable, and a note on activities. The forms must be furnished electronically and verified by the authorised person under section 140. Form No. 10A applications may result in Form No. 10AC approval and a sixteen-digit Unique Registration Number, while defective, false, or non-compliant filings may lead to cancellation after hearing, with the approval and number deemed never issued.
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