Charitable deduction rules: amended approval, rejection and prescribed timelines for section 80G applications and procedural form requirements. Amendment substitutes the National Sports Fund reference with the National Sports Development Fund in section 80G, and restructures subsection (5) to adjust provisos: extending clause (iii), removing certain clause (iv) language, deleting a specific sub-clause about absence of income, mandating written rejection and cancellation orders only after an opportunity of being heard, and imposing prescribed-form timing requirements for issuance of orders within short statutory periods from the end of the receiving month or quarter.
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Charitable deduction rules: amended approval, rejection and prescribed timelines for section 80G applications and procedural form requirements.
Amendment substitutes the National Sports Fund reference with the National Sports Development Fund in section 80G, and restructures subsection (5) to adjust provisos: extending clause (iii), removing certain clause (iv) language, deleting a specific sub-clause about absence of income, mandating written rejection and cancellation orders only after an opportunity of being heard, and imposing prescribed-form timing requirements for issuance of orders within short statutory periods from the end of the receiving month or quarter.
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