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

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....use (23C) of section 10. 2C. (1) The prescribed authority under sub-clause (iv), sub-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 (Sys....

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.... an opportunity of being heard. (7) 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 '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 po....

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....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 to Total Receipts Remarks, if any Details of Author (s)/ Founder (s)/ Settlor (s): S. 1. No. Name PAN Aadhaar No. (if allotted) 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 R....

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....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. Place: Date: (designation) and that I Signature Designation Address Attachments: 1. Self-certified copy of- (a) 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; (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 ....

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.... 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). 1a. Purpose [auto select depending on sub-clause under which applying except under sub-clause (v)]: ○ Charitable purposes [sub-clause (iv)] ○ Wholly for public religious purposes [sub-clause (v)] ○ 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): Relief of the poor (i) 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,....

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....contains clause that the trust is irrevocable? Yes/No Section/ Clause/ Sub- Clause Details of, approval cancellation of approval/rejection of application for approval under sub-clause (iv), sub-clause (v). sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, registration/ cancellation of registration/ rejection of application for registration under section 12A or 12AA, approval under section 80G: Approval/ Registration/ Cancellation/ Application for approval Order date 2. S. No or registration/Rejection etc Order (Drop Down to of application for approval or registration No Authority issuing the order etc be provided in utility) (Drop Down to be provided in utility) 3. Whether the applicant is registered under the FCRA, 2010? |D|D|M_My_yyy Yes/No 3a. If yes, please provide the following details: (i) Details of registration: Registration No. Date of registration (ii) Details of amount received in last three financial years including the previous year (if applying after the end of the previous year) for which application is being made: S. No. ....