Income-tax (6th Amendment) Rules, 2019.

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....b-clause (v), sub-clause (vi) and sub-clause (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)or sub-clause (via) of clause (23C) of section 10 to any 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 referred to as 'the applicant') shall be made in Form No. 56 and shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the assesse. (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; or (ii) through electronic verification code in a case not covered under clause (i).  (4 ) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall lay down the data structure, standards and pro....

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....om the end of the month in which such application was received.". 3. In the principal rules, in Appendix II, - (i) for 'Form 10G', the following Form shall be substituted, namely: - (ii) for 'Form 56', the following Form shall be substituted, namely: - (iii) Form No. 56D shall be omitted. [F. No. 370142/14/2018-TPL] NIRAJ KUMAR, Dy. Secy. (Tax Policy & Legislation Division) 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 last amended vide notification number G.S.R No. 614(E) dated the 30th August, 2019 ============= Document 1 C. Purpose B. Legal Status A. Details of Registered Office "FORM No. 10G (See rule 11AA) Application for grant of approval to fund or institution under clause (vi) of sub-section (5) of section 80G of the Income-tax Act, 1961 PAN Name of the Fund/ Institution (Auto populated) ABCDE1234F Flat/Door/Block No. Name of Premises / Building / Village Road / Street Post Office Area/Locality Town/City/District PIN Code State(Select) Country(Select) Office Phone No. with STD Code/ Mobile No. 1 Fax No. with STD Cod....

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....) Address 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 relevant provision under which the income of the applicant would not be liable to inclusion in its total income (Drop Down to be provided in utility). Status of approval or registration of the fund or institution: â—‹ Approved under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10 O Registered under section 12A/12AA â—‹ Applied for approval under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10 â—‹ Applied for registration under section 12A/12AA Registration/ Application Number Date of Registration/ Approval/ Application Yes/No Whether the applicant derives any income being profits and gains of business? S No. Section 2b. 1. 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....

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....ciation, 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 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) 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; (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 approval under section 80G, if any; (g) order cancelling the registration granted under section 80G, if any; and (h) application in case applied for approval under sub-clause (iv), sub-cla....

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...., 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 D. Purpose (ii) lb. 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 Percentage to Remarks, if any Activity Total Receipts S. No. Ander of the Seitere PA selfies of site Address M. Miscellaneous office etc. G. Details of 11 Ust Society/ Company/ K. Details of J. Details Contributions Income & 1. Details H. Details of JO Activities Demand Busines L. Details of investments 1. S.No 1. Details of Trustee (s)/ Members of the Governing Council/ Director ....

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.... year) for which application is being made: S. No. Financial Years Country Currency Amount (in foreign currency) Amount (in Rupees) 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 as on the last date preceding the month in which application is being made. I son/ daughter of correct to the best of my knowledge and belief. , hereby declare that the details given in the application are true and 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 . am competent to make this application and verify it. (designation) and that I 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 hospit....