https://www.taxtmi.com/notifications?id=119125 Rules amend the Income tax Rules, 1962 to set an annual receipts threshold for non profit educational institutions and hospitals, prescribe the Central Board of Direct Taxes as the authority to approve institutions under clause (23C)(vi)/(via) via Form No.56D with approvals limited to three assessment years, and create a Central Government approval process for enterprises under clause (23G) via Form No.56E requiring incorporation documents, project agreements, prior financial statements, audited books and provisions for withdrawal of approval where compliance or activity ceases. en-us Mon, 12 Oct 1998 00:00:00 +0530 Mon, 25 Apr 2016 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=119125 Rules amend the Income tax Rules, 1962 to set an annual receipts threshold for non profit educational institutions and hospitals, prescribe the Central Board of Direct Taxes as the authority to approve institutions under clause (23C)(vi)/(via) via Form No.56D with approvals limited to three assessment years, and create a Central Government approval process for enterprises under clause (23G) via Form No.56E requiring incorporation documents, project agreements, prior financial statements, audited books and provisions for withdrawal of approval where compliance or activity ceases. Notifications Income Tax Mon, 12 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/notifications?id=119125