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of <h1>CBDT Amends Income-tax Rules: Provisional Approval for Deductions u/s 80G Now Effective from Application Year.</h1> The Central Board of Direct Taxes issued Notification No. 34/2023, amending the Income-tax Rules, 1962. The amendment pertains to section 80G of the Income-tax Act, 1961, specifically addressing provisional approval for deductions. The new rule states that provisional approval for applications made under clause (iv) of the first proviso to sub-section (5) of section 80G will be effective from the assessment year relevant to the previous year in which the application is submitted. These changes, part of the Income-tax (7th Amendment) Rules, 2023, are effective upon publication in the Official Gazette.
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