Income-tax (Eleventh Amendment) Rules, 2023 - Charitable, religious, educational institutions and / hospitals - Various rules towards procedure of filing of application for approval u/s 10(23C), 12A and 80G and related form, amended / modified. - 45/2023 - Income Tax Act, 1961
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Charitable institution registration procedures updated with revised forms, codes and provisional approval timing. Amendments revise procedural requirements and form content for registration and approval of charitable, religious, educational institutions and hospitals under the Income-tax Rules. Rules 2C, 11AA and 17A are modified to adjust cross references and add sub clause items, while Appendix II forms (10A, 10AB, 10AC, 10AD, 10B, 10BB) receive updated declaration text, new application codes, added 'Nature of activities' rows, and revised annexure reporting. Provisional approval for specified applications is made effective from the assessment year corresponding to the year of application.
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.
Charitable institution registration procedures updated with revised forms, codes and provisional approval timing.
Amendments revise procedural requirements and form content for registration and approval of charitable, religious, educational institutions and hospitals under the Income-tax Rules. Rules 2C, 11AA and 17A are modified to adjust cross references and add sub clause items, while Appendix II forms (10A, 10AB, 10AC, 10AD, 10B, 10BB) receive updated declaration text, new application codes, added "Nature of activities" rows, and revised annexure reporting. Provisional approval for specified applications is made effective from the assessment year corresponding to the year of application.
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