Charitable approval procedure: section 80G rules revised to tighten commencement, exclusion and provisional approval conditions.

Amendments to section 80G omit specified sub-clauses effective 1 April 2024 and, effective 1 October 2023, replace the first proviso's clause (iv) to require either non-commencement of activities at least one month before the relevant previous year or commencement with no prior income excluded under certain provisions; the second proviso is modified to include sub-clause (B) of clause (iv), mandate written orders after hearing for rejection or cancellation, and provide provisional written approval for three years for specified applications; the third proviso's cross-reference is changed from "first proviso" to "second proviso."

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