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of <h1>Income-tax (Eleventh Amendment) Rules, 2023: New Procedures for Approval Applications u/ss 10(23C), 12A, and 80G.</h1> The Income-tax (Eleventh Amendment) Rules, 2023, introduce amendments to the procedures for filing applications for approval under sections 10(23C), 12A, and 80G of the Income-tax Act, 1961. These changes affect charitable, religious, educational institutions, and hospitals. The amendments, effective from October 1, 2023, modify various rules and forms, including Form No. 10A, 10AB, 10AC, 10AD, 10B, and 10BB, to align with the Finance Act, 2023. The updates include changes to clauses, sub-clauses, and the addition of new provisions for registration and approval processes, ensuring compliance with the revised tax regulations.
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