Income tax rules amendment mandates electronic Form filings, URN issuance for approvals, and annual donor reporting. The 2021 amendments revise Rules 2C, 5C, 5F, 11AA, 17A and insert Rules 5CA and 18AB to require prescribed electronic applications (Forms 10A, 10AB, 3CF) for registration/approval/intimation, attach specified self certified documents, verification under section 140, issuance of a sixteen digit URN on grant of approval (Forms 10AC/10AD), cancellation procedures for false or incomplete filings after hearing, and system administration by the Principal Director General/Director General of Income tax (Systems). Rule 18AB mandates annual electronic donor reporting in Form 10BD and donor certificates in Form 10BE with timelines and correction procedures.
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.
Income tax rules amendment mandates electronic Form filings, URN issuance for approvals, and annual donor reporting.
The 2021 amendments revise Rules 2C, 5C, 5F, 11AA, 17A and insert Rules 5CA and 18AB to require prescribed electronic applications (Forms 10A, 10AB, 3CF) for registration/approval/intimation, attach specified self certified documents, verification under section 140, issuance of a sixteen digit URN on grant of approval (Forms 10AC/10AD), cancellation procedures for false or incomplete filings after hearing, and system administration by the Principal Director General/Director General of Income tax (Systems). Rule 18AB mandates annual electronic donor reporting in Form 10BD and donor certificates in Form 10BE with timelines and correction procedures.
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