TaxTMI 
TaxTMI 
Amendment of Rules 2C, 2CA and 11AA and Form Nos 10G, 56 and 56G of the Income-tax Rules, 1962-draft notification for inputs from the stakeholders and the general public – Draft Notification
X X X X Extracts X X X X
X X X X Extracts X X X X
....mendment of Rules 2C, 2CA and 11AA and Form Nos 10G, 56 and 56G of the Income-tax Rules, 1962-draft notification for inputs from the stakeholders and the general public – Draft Notification <br>Income Tax<br>Dated:- 29-10-2018<br><BR>GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NOTIFICATION New Delhi, October ..... , 2018 S.O. (E) - In exercise of the powers conferred by the first proviso to clause (23C) of sub-section (1) of section 10 and clause (vi) of sub-section (5) of section 80G read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax ( ... th Amendment) Rules, 2018. (2) They shall come into force from the date of its publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), in Part IV,- (i) for 'rules 2C and 2CA', the following rule shall be substituted, namely:- "Application for the purpose of grant of approval for the exemption un....
X X X X Extracts X X X X
X X X X Extracts X X X X
....der sub-clauses (iv), (v), (vi) and (via) of clause (23C) of section 10. 2C. (1) The prescribed authority under sub-clauses (iv), (v), (vi) and (via) of clause (23C) of section 10 shall be the Principal Commissioner or Commissioner whom the Central Board of Direct Taxes may authorise to act in this behalf. (2) An application for grant of approval for the exemption under sub-clause (iv), sub-clause (v), sub-clause (vi) and sub-clause (via) of clause (23C) of section 10 to any other fund or institution, any trust (including any other legal obligation) or institution, any university or other educational institution, and any hospital or other institution (hereinafter 'the applicant') shall be made in Form No. 56 and accompanied by the following documents, namely:- (a) where the applicant is created, or is established, under an instrument, self-certified copy of the instrument creating or establishing it; (b) where the applicant is created, or is established, otherwise than under an instrument, self-certified copy of the document evidencing its creation, or establishment; (c) self-certified copy of registration with Registrar of Companies or Registrar of Firms and Soci....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eties or Registrar of Public Trusts, as the case may be; (d) where the applicant has been in existence during any year or years prior to the financial year in which the application is made, self-certified copies of its accounts and balance sheet (audited accounts and balance sheet along with the audit report, where audit is required under the relevant laws) for the preceding three previous years or since inception, whichever is less; along with a note on the activities as reflected in the accounts and the annual reports with special reference to the appropriation of income towards purposes of the applicant, if applicable; (e) where the applicant has been granted approval under section 80G, self-certified copy of the order granting approval under section 80G; (f) self-certified copy of existing order granting registration under section 12A or section 12AA, as the case may be, if any; (g) self-certified copy of order rejecting the application for grant of registration under section 12A or section 12AA, as the case may be, if any; (h) note on the activities of the applicant; and (i) copy of application in case applied for registration under section 12AA or for approval und....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er section 80G, as applicable. (3) Form No. 56 shall be furnished electronically,- (i) under digital signature, if the return of income is required to be furnished under digital signature; (ii) through electronic verification code in a case not covered under clause (i). (4) Form No. 56 shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the assessee. (5) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall specify the data structure, standards and procedure of furnishing and verification of Form No. 56 and be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said form so furnished .". (ii) for 'rule 11 AA', the following rule shall be substituted, namely:- "Requirements for approval of an institution or fund under section 80G. 11 AA (1) For approval under clause (vi) of sub-section (5) of section 80G, the institution or fund (hereinafter 'the applicant') shall be required to file application in Form No 10G, accompanied by the following documents....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., namely:- (a) where the applicant is created, or is established, under an instrument, self-certified copy of the instrument creating or establishing it; (b) where the applicant is created, or is established, otherwise than under an instrument, self-certified copy of the document evidencing its creation, or establishment; (c) self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be; (d) where the applicant has been in existence during any year or years prior to the financial year in which the application is made, self-certified copies of its accounts and balance sheet (audited accounts and balance sheet along with the audit report, where audit is required under the relevant laws) for the preceding three previous years or since inception, whichever is less; along with a note on the activities as reflected in the accounts and the annual reports with special reference to the appropriation of income towards purposes of the applicant, if applicable; (e) self-certified copy of order granting registration under section 12A or section 12AA, as the case may be; (f) self-certified copy of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... order granting approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, as the case may be, if any; (g) self-certified copy of order rejecting the application for grant of approval under section 80G, if any; (h) note on the activities of the applicant; and (i) copy of application in case applied for registration under section 12AA or for approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, as applicable. (2) Form No 10G shall be furnished electronically,- (i) under digital signature, if the return of income is required to be furnished under digital signature; (ii) through electronic verification code in a case not covered under clause (i). (3) Form No. 10G shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the assessee. (4) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall specify the data structure, standards and procedure of furnishing and verification of Form 10G and be responsible for formulating and....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... implementing appropriate security, archival and retrieval policies in relation to the said form so furnished. (5) The Principal Commissioner or Commissioner may call for such further documents or information from applicant or cause such inquiries to be made as he may deem necessary in order to satisfy himself about the genuineness of the activities of the applicant. (6) Where the Principal Commissioner or Commissioner is satisfied that all the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are fulfilled by the applicant, he shall record such satisfaction in writing and grant approval under clause (vi) of sub-section (5) of section 80G. (7) Where the Principal Commissioner or Commissioner is satisfied that one or more of the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are not fulfilled, he shall record the reasons in writing and reject the application for approval after giving the applicant an opportunity of being heard. (8) The order granting approval under clause (vi) of sub-section (5) of section 80G or rejecting the application shall be passed within the period of six months from the end of the month in whic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h such application was received.". 3. In the principal rules, in Appendix II,- (i) for 'Forms Nos. 56 and 56D', the following Form shall be substituted, namely:- [Notification No. /2018/ F. No. 370133/16/2018-TPL] (Niraj Kumar) Under Secretary (Tax Policy and Legislation) Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and were last amended vide notification number ..... , dated ..... , ............ , 2018. ============= Document 1 F No 370142/14/2018-TPL (g) self-certified copy of order rejecting the application for grant of approval under section 80G, if any; (h) note on the activities of the applicant; and (i) copy of application in case applied for registration under section 12AA or for approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, as applicable. (2) Form No 10G shall be furnished electronically.- (i) under digital signature, if the return of income is required to be furnished under digital signature; (ii) through electronic verification code in a case not covered ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....under clause (i). (3) Form No. 10G shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the assessee. (4) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall specify the data structure, standards and procedure of furnishing and verification of Form10G and be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said form so furnished. (5) The Principal Commissioner or Commissioner may call for such further documents or information from applicant or cause such inquiries to be made as he may deem necessary in order to satisfy himself about the genuineness of the activities of the applicant. (6) Where the Principal Commissioner or Commissioner is satisfied that all the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are fulfilled by the applicant, he shall record such satisfaction in writing and grant approval under clause (vi) of sub-section (5) of section 80G. (7) Where the Principal Commissioner or Commissioner is satisfied that one or....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... more of the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are not fulfilled, he shall record the reasons in writing and reject the application for approval after giving the applicant an opportunity of being heard. (8) The order granting approval under clause (vi) of sub-section (5) of section 80G or rejecting the application shall be passed within the period of six months from the end of the month in which such application was received.". 3. In the principal rules, in Appendix II,- (i) for 'Forms Nos. 56 and 56D', the following Form shall be substituted, namely:- "FORM No. 56 (See rule 2C) Application for grant of the exemption under sub-clauses (iv), (v), (vi) and (via) of clause (23C) of section 10 of the Income-tax Act, 1961 A. Details of Registered Office PAN Name of the Fund/ Institution (Auto populated) A BCDE1234F Flat/Door/Block No Area / Locality Name of Premises / Building/Village Town/City/District Road/Street Post Office PIN Code State (Select) Country(Select) Mobile No. of the Managing Trustee/ Chairman/ Managing Director/ Any authorized person by whatever name called E-Mail of the Managing Trustee/ Chairma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n/ Managing Director/ Any authorized person by whatever name called C. Legal Status B. Sub-clause under which applying F No 370142/14/2018-TPL O Sub-clause (iv) of clause (23C) of section 10 (fund or institution) O Sub-clause (v) of clause (23C) of section 10 (trust including any other obligation) O Sub-clause (vi) of clause (23C) of section 10 (university or other educational institution) O Sub-clause (via) of clause (23C) of section 10 (hospital or other institution) Please specify whether the Fund/Institution is- (select any one) O constituted as Public Trust under as a Public Trust) (please specify name of Act under which constituted O registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India (please specify name of the law under which registered) O registered under section 8 of the Companies Act, 2013 (18 of 2013) or under section 25 of the Companies Act, 1956 (1 of 1956) O Others (please specify). 1. 1a. 1b. Purpose (select only one depending on sub-clause under which applying): Charitable purposes [sub-clause (iv)] Wholly for public religious purposes [sub-clause (v)] ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Wholly for public religious and charitable purposes [sub-clause (V)] Educational purposes [sub-clause (vi)] Philanthropic purposes [sub-clause (via)] In case of charitable or wholly for public religious and charitable purposes, please select (at least one): (i) Relief of the poor Education Yoga Medical relief Preservation of environment (including watersheds, forests and wildlife) Preservation of monuments or places or objects of artistic or historic interest Advancement of any other object of general public utility In case of "advancement of any other object of general public utility", please provide following: Whether it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration? Yes/ No. (ii) Whether the activity is undertaken in the course of actual carrying out of such advancement of any other object of general public utility; and Yes/No (ii) Details of receipts from such activity: S NO Total Receipts Aggregate Receipts from the Activity Percentage Remarks, if any 1. Details of Author (s)/....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Founder (s)/ Settlor (s): S No Name PAN Aadhaar No. (if allotted) Address 1. K. Details of J. Details 1. Details Income & of of 1. H. Details of G. Details of F. In case of a office etc. Activities E. In case D. Purpose Contributions Demand Business Trust/Society/ Company/ of a Trust T. 2. 3. 4. 5. 1. Details of Trustee (s)/ Members of the Governing Council/ Director (s)/ Office Bearer (s): S.No Name Designation PAN Aadhaar No. (if allotted) Address Please provide the details of Head Office, branches etc: S No Place Details of activities: Head Office/ Branch etc Address City State PIN Person-in-charge Name Contact Number E-mail ID S No Address Nature Site/ Project etc) City State PIN Person-in-charge Name Contact Number E-mail ID Nature of Activity Whether the applicant is carrying any business? If yes, please provide the details/ nature of business. Is the business incidental to the purposes of the applicant? Whether any demand is outstanding for any previous year (s)? If yes, please provide the following details: Yes/No Yes/No Yes/No S NO Assessment Year Demand Nature of Demand Penalty imposed, if any ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1. Details of Income of the previous year from which grant of approval for exemption is sought#: Total Income S FY Voluntary contribution Others Total No Amount accumulated Amount of donation under section 115BBC (if any) Cash Kind Total Cash Kind Total M. Miscellaneous L. Details of investments 1. Modes specified under sub-section (5) of section 11#: S No Mode F No 370142/14/2018-TPL Details of investments Amount of investment Income from investment 2. Any other mode#: S No Mode Details of investments Amount of investment Income from investment 1. Whether the trust deed contains clause that the trust is irrevocable? 2. 2a. Whether any application, made by the applicant for approval in the past, has been rejected? If yes, then please furnish the following details: Order No Order date DDMMYYYY Whether the applicant is registered under the FCRA, 2010? 3. 3a. If yes, please provide the following details: (i) Details of registration: Registration No Date of registration Yes/No Yes/No Authority which passed the order Yes/No (ii) Details of amount received in last three financial years including the previous year (if applying after th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e end of the previous year) for which application is being made: S No Financial Years Country Currency Amount (in foreign currency) Amount (in Rupess) 1 # in case the application is made before the expiry of the previous year from which approval is sought, the details may be provided for the part previous year. _, son/daughter of to the best of my knowledge and belief. hereby declare that the details given in the application are true and correct I undertake to communicate forthwith any alteration in the terms of the trust/society/non-profit company, or in the rules governing the Institution, made at any time hereafter. I further declare that I am making this application in my capacity as competent to make this application and verify it. (designation) and that I am I hereby declare that the applicant, being the university or other educational institution exists solely for educational purposes and not for purposes of profit, other than those mentioned in sub-clause (iiiab) or sub-clause (iiiad) of clause (23C) of Section 10 of the Income-tax Act, 1961.* I hereby declare that the applicant, being the hospital or other institution, is for the reception and treatme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt of persons suffering from illness or mental defectiveness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, and exists solely for philanthropic purposes and not for purposes of profit, other than those mentioned in sub-clause (iac) or sub-clause (iiiae) of clause (23C) of Section 10 of the Income-tax Act, 1961.* * Delete if not applicable. Place: Date: Signature Designation Address Attachments: 1. Certified copy of- (a) the instrument/ document evidencing the creation or establishment of the fund or institution, trust, university or other educations institutions, hospital or other institutions, being the applicant, such as, memorandum of association, articles of association, trust deed, rules/ regulations of applicant and those of other institutions like schools, hospitals, etc., managed by the applicant, as applicable; (b) certificate of registration with Registrar of Companies/ Firms/ Societies/ Public Trusts etc, wherever applicable; (c) accounts and balance sheet (audited accounts and balance sheet along with the audit report, where audit is required under the relevant laws) for....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the preceding three previous years or since inception, whichever is less; along with a note on the activities as reflected in the accounts and the annual reports with special reference to the appropriation of income towards purposes of the applicant, if applicable; D. In case of C. Purpose a Trust E. In case of a Trust/ Society/ Company/ Other Institutions 1a. S.No 1. B. Legal Status F No 370142/14/2018-TPL (d) where the applicant has been granted approval under section 80G, self-certified copy of the order granting approval under section 80G; (e) order granting registration under section 12A or section 12AA, as the case may be, if any; (f) order rejecting the application for grant of registration under section 12A or section 12AA, as the case may be, if any; and (g) application in case applied for registration under section 12AA or for approval under section 80G, as applicable. 2. Note on activities of the applicant. 3. 4. Any other (Please specify). (ii) for 'Form 10G', the following Form shall be substituted, namely:- "FORM No. 10G (See rule 11AA) Application for grant of approval to fund or institution under clause (vi) of sub-section (5) of section....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 80G of the Income-tax Act, 1961 A. Details of Registered Office PAN ABCDE 1234F Flat/Door/Block No Name of Premises / Building / Village Area / Locality Name of the Fund/ Institution (Auto populated) Road/Street Post Office PIN Code State(Select) Country(Select) Town/City/District Mobile No. of the Managing Trustee/ Chairman/ Managing Director/ Any authorized person by whatever name called Please specify whether the Fund/ Institution is- (select any one) O constituted as Public Trust under as a Public Trust) E-Mail of the Managing Trustee/ Chairman/Managing Director/ Any authorized person by whatever name called (please specify name of Act under which constituted O registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India (please specify name of the law under which registered) â—‡ registered under section 8 of the Companies Act, 2013 (18 of 2013) or under section 25 of the Companies Act, 1956 (1 of 1956) O a University established by law O any other educational institution recognised by the Government or by any University established by law, or affiliated to any Uni....
X X X X Extracts X X X X
X X X X Extracts X X X X
....versity established law. O An Institution financed wholly or in part by the Government or a local authority OA Regimental Fund or Non-Public Fund established by the Armed Forces of the Union for the welfare of the past and present members of such forces or their dependants Please select from the following (at least one): (i) Relief of the poor Education Yoga Medical relief Preservation of environment (including watersheds, forests and wildlife) Preservation of monuments or places or objects of artistic or historic interest Advancement of any other object of general public utility In case of "advancement of any other object of general public utility". please provide following: Whether it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration? Yes/No (!!) Whether the activity is undertaken in the course of actual carrying out of such advancement of any other object of general public utility; and Details of receipts from such activity: Yes/No S No Total Receipts Aggregate Receipts from the Activit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y Percentage Remarks, if any Details of Author (s)/ Founder (s)/Settlor (s): S. No Name PAN Aadhaar No. (if allotted) Address 1. Name Details of Trustee (s)/ Members of the Governing Council/ Director (s)/ Office Bearer (s): Designation PAN Aadhaar No. (if allotted) Address F. Registration/ Approval Details Status of registration or approval of the fund or institution: O Registered under section 12A/12AA Approved under clause (23C) of section 10 O Applied for registration under section 12A/12AA O Applied for approval under clause (23C) of section 10 F No 370142/14/2018-TPL S No Section Registration/ Application Number lb. σ 1. Whether the applicant derives any income being profits and gains of business? Date of Registration/ Approval/ Application Yes/No la. If yes, please provide the nature of business. 2. 3. 4. Whether the applicant maintains separate books of account in respect of such business? Whether the donations received are used, directly or indirectly, for the purposes of such business? Whether the instrument under which the institution or fund is constituted, or the rules governing the institution or fund, contains any provision....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... for the transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose? Yes/No Yes/No Yes/No 5. 6. 1. Whether institution or fund is expressed to be for the benefit of any particular religious community or caste? Whether the institution or fund maintains regular accounts of its receipts and expenditure? Whether any demand is outstanding for any previous year (s)? Yes/No Yes/No Yes/No 1. Details of Religious Expenses H. Details of Demand G. Details of Business J. Miscellaneous la. 1. If yes, please provide the following details: S NO Assessment Year Demand Whether the fund or the institution has incurred any expenditure of religious nature? If yes, please provide the following details: Nature of Demand Penalty imposed, if any Yes/No la. Total Income Expenditure of Religious Nature 1. Whether the income of the applicant is exempt? 1a. If yes, please provide section under which exempt. 2. Whether the trust deed contains clause that the trust is irrevocable? 3. Whether any application for approval under section 80G made by the applicant in the pas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t has been rejected? 3a. If yes, then please furnish the following details: Order No. Date of Order Percentage Yes/No/ Not Applicable Yes/No/Not Applicable (in case of applicants other than trusts) Yes/No Authority which passed the order son/ daughter of to the best of my knowledge and belief. DDMMYYYY hereby declare that the details given in the application are true and correct I undertake to communicate forthwith any alteration in the terms of the trust/society/non-profit company, or in the rules governing the Institution, made at any time hereafter. I further declare that I am making this application in my capacity as competent to make this application and verify it. Place: Date: (designation) and that I am Signature Designation Address Attachments: 5. Self-certified copy of- (a) the instrument/ document evidencing the creation or establishment of the fund or institution, being the applicant, as applicable; (b) certificate of registration with Registrar of Companies/ Firms/ Societies/ Public Trusts etc, wherever applicable; (c) memorandum of association, articles of association, trust deed, rules/ regulations of the trust or institution and those ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of other institutions like schools, hospitals, etc., managed by the trust or institution, as applicable; (d) accounts and balance sheet for the preceding three assessment years or since inception (whichever is less), along with audited report if required under the relevant laws and a note on the activities as reflected in the accounts of and the annual reports with special reference to the appropriation of income towards purposes of the trust, if applicable; (e) order granting registration under section 12A or section 12AA, as the case may be, if any; F No 370142/14/2018-TPL (f) order granting approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, as the case may be, if any; and (a) order rejecting the application for grant of approval under section 80G, if any. (b) the instrument/ document evidencing the creation or establishment of the fund or institution, being the applicant, such as, memorandum of association, articles of association, trust deed, rules/regulations of applicant and those of other institutions like schools, hospitals, etc., managed by the applicant, as applicable; (c) certificate of regist....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ration with Registrar of Companies/ Firms/ Societies/ Public Trusts etc, wherever applicable; (d) accounts and balance sheet (audited accounts and balance sheet along with the audit report, where audit is required under the relevant laws) for the preceding three previous years or since inception, whichever is less; along with a note on the activities as reflected in the accounts and the annual reports with special reference to the appropriation of income towards purposes of the applicant, if applicable; (e) order granting registration under section 12A or section 12AA, as the case may be, if any; (f) order granting approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, as the case may be, if any; (g) order rejecting the application for grant of approval under section 80G, if any; and (h) application in case applied for registration under section 12AA or for approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, as applicable. 6. Note on activities of the applicant. 7. Any other (Please specify)_ [Notification No. /2018/ F. No. 370133/16/2018-TPL] (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Niraj Kumar) Under Secretary (Tax Policy and Legislation) Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and were last amended vide notification number...... dated ................ 2018. DR<BR> News - Press release - PIB....