<h1>New Registration Procedure for Entities Under Income-tax Act Sections Deferred to October 2020 Due to COVID-19.</h1> The implementation of a new procedure for the registration and approval of certain entities under sections 10(23C), 12AA, 35, and 80G of the Income-tax Act, 1961, has been deferred to October 1, 2020, due to the COVID-19 crisis. Entities must file intimation by December 31, 2020. The Finance Act, 2020 initially set this procedure to commence on June 1, 2020, but concerns over the pandemic prompted the delay. Legislative amendments will be proposed to accommodate this change, following numerous requests to postpone the original implementation date.