https://www.taxtmi.com/acts?id=41411 Amendments to section 80G omit specified sub-clauses effective 1 April 2024 and, effective 1 October 2023, replace the first proviso's clause (iv) to require either non-commencement of activities at least one month before the relevant previous year or commencement with no prior income excluded under certain provisions; the second proviso is modified to include sub-clause (B) of clause (iv), mandate written orders after hearing for rejection or cancellation, and provide provisional written approval for three years for specified applications; the third proviso's cross-reference is changed from "first proviso" to "second proviso." en-us Thu, 30 Mar 2023 15:41:10 +0530 Sat, 01 Apr 2023 16:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41411 Amendments to section 80G omit specified sub-clauses effective 1 April 2024 and, effective 1 October 2023, replace the first proviso's clause (iv) to require either non-commencement of activities at least one month before the relevant previous year or commencement with no prior income excluded under certain provisions; the second proviso is modified to include sub-clause (B) of clause (iv), mandate written orders after hearing for rejection or cancellation, and provide provisional written approval for three years for specified applications; the third proviso's cross-reference is changed from "first proviso" to "second proviso." Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 15:41:10 +0530 https://www.taxtmi.com/acts?id=41411