Income-tax (6th Amendment) Rules, 2019 mandate electronic Form 56/10G filing and set six-month approval limit for 80G. The amendment prescribes electronic filing and verification in Form No. 56 (for clause (23C) exemptions) and Form No. 10G (for section 80G approval), verified by the person authorised under section 140 either by digital signature or electronic verification code; assigns the Principal Commissioner or Commissioner as the approving authority; authorises the Director General of Income-tax (Systems) to set data structures, standards and security for filing; allows the Commissioner to call for documents and inquiries to verify genuineness; and requires approval or rejection orders under section 80G to be issued within six months of receipt of the application.
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Provisions expressly mentioned in the judgment/order text.
Income-tax (6th Amendment) Rules, 2019 mandate electronic Form 56/10G filing and set six-month approval limit for 80G.
The amendment prescribes electronic filing and verification in Form No. 56 (for clause (23C) exemptions) and Form No. 10G (for section 80G approval), verified by the person authorised under section 140 either by digital signature or electronic verification code; assigns the Principal Commissioner or Commissioner as the approving authority; authorises the Director General of Income-tax (Systems) to set data structures, standards and security for filing; allows the Commissioner to call for documents and inquiries to verify genuineness; and requires approval or rejection orders under section 80G to be issued within six months of receipt of the application.
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