Provisional approval for charitable donation deduction effective from assessment year tied to the year the application is filed. The Income tax (7th Amendment) Rules, 2023 substitute the relevant sub rule to provide that where an application for provisional approval for charitable donation deduction is made under the proviso to the deduction provision, the provisional approval shall be effective from the assessment year relevant to the previous year in which the application is made, and the rules come into force on publication in the Official Gazette.