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    <description>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 &quot;Nature of activities&quot; rows, and revised annexure reporting. Provisional approval for specified applications is made effective from the assessment year corresponding to the year of application.</description>
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      <description>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 &quot;Nature of activities&quot; rows, and revised annexure reporting. Provisional approval for specified applications is made effective from the assessment year corresponding to the year of application.</description>
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