AI Drafter 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Income-tax (6th Amendment) Rules, 2021 - Amends Rule 2C, Rule 5C, Rule 5F, Rule 11AA, Rule 17A and inserts New Rule 5CA and Rule 18AAAAA
X X X X Extracts X X X X
X X X X Extracts X X X X
....s may be called the Income-tax (6th Amendment) Rules, 2021. (2) They shall come into force on the 1st day of April, 2021. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), for rule 2C, the following rule shall be substituted, namely: - "2C. Application for the purpose of grant of approval of a fund or trust or institution or university or any hospital or other medical institution under clause (i) or clause (ii) or clause (iii) or clause (iv) of first proviso to clause (23C) of Section 10. (1)An application under clause (i) or clause (ii) or clause (iii) or clause (iv) of first proviso to clause (23C) of section 10 for the grant of approval of a fund or trust or institution, or university or other educational institution or any hospital or other medical institution (hereinafter referred to as 'the applicant') shall be made in the following Form, namely:- (i) Form No. 10A in case of application under clause (i) or clause (iv) of first proviso to clause (23C) of section 10 to the Principal Commissioner or Commissioner authorised by the Board; or (ii) Form No. 10AB in case of application under clause (ii) or clause (iii) of first provis....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... registration is made, self-certified copies of the annual accounts of such business relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up and self-certified copy of the report of audit as per the provisions of section 44AB for such period; (j) note on the activities of the applicant. (3) Form Nos. 10A or 10AB, as the case may be, 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 Nos. 10A or 10AB, as the case may be, shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the applicant. (5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting approval under clause (i) or (iii) of the second proviso read with the ninth proviso to clause (23C) of section 10 in Form No. 10AC and issue a sixteen digit alphanu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Form No. 3CF" shall be substituted; (b) after sub-rule (1), the following sub-rules shall be inserted, namely:- "(1A) Form No. 3CF 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). (1B) Form No. 3CF shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the applicant. (1C) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall: (i) lay down the form, data structure, standards and procedure of furnishing and verification of Form No. 3CF; (ii) be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said application made."; (c) In sub-rule (2), for the figures and letters "3CF-I", the figure and letters "3CF" shall be substituted; (d) In sub-rule (3), for the figures, letters and words "3CF-I or, as the case may be, Form No. 3CFII", the figure and letters "3CF" shall be substituted; (e) In sub....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r sub-rules (1) or (2) or by not complying with the requirements of sub- rules (3) or (4), the Principal Commissioner or Commissioner, after giving an opportunity of being heard, may cancel the Unique Registration Number (URN) issued under sub-rule (5)and such Unique Registration Number (URN) shall be deemed to have never been issued. (7) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall: (i) lay down the data structure, standards and procedure of furnishing and verification of Form No. 10A; and (ii) be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said form so furnished.". (5) In the principal rules, in rule 5F, in sub-rule (2),- (i) in clause (a), for the words, figures and letters "duplicate in Form No. 3CF-III", the words, figure and letters "Form No. 3CF" shall be substituted; (ii) after clause (a) the following clauses shall be inserted, namely:- "(aa) Form No. 3CF shall be furnished electronically, - (i) under digital signature, if the return of income is required to be furnished under digital signature; (ii)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he applicant is registered under such Act; (e) self-certified copy of existing order granting registration under clause (vi) of sub-section (5) of section 80G; (f) self-certified copy of order of rejection of application for grant of approval under clause (vi) of sub-section (5) of section 80G, if any; (g) where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of the applicant relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up; (h) note on the activities of the applicant. (3) Form Nos. 10A or 10AB, as the case may be, 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 Nos. 10A or 10AB, as the case may be, shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... "17A Application for registration of charitable or religious trusts etc. (1). An application under sub-clause (i) or sub-clause(ii) or sub-clause(iii) or sub-clause(iv) or sub-clause(v) or sub-clause(vi) of clause (ac)of sub-section (1) of section 12A for registration of a charitable or religious trust or institution (hereinafter referred to as 'the applicant') shall be made in the following Form, namely:- (i) Form No. 10A in case of application under sub-clause (i) or (vi) of clause (ac)of sub-section (1) of section 12A to the Principal Commissioner or Commissioner authorised by the Board; or (ii) Form No. 10AB in case of application under sub-clause (ii) or (iii) or (iv) or (v) of clause (ac)of sub-section (1) of section 12A to the Principal Commissioner or Commissioner under the said clause. (2) The application under sub-rule (1) shall be accompanied by the following documents, as required by Form Nos.10A or 10AB, as the case may be, namely:- (a) where the applicant is created, or established, under an instrument, self-certified copy of such instrument creating or establishing the applicant; (b) where the applicant is created, or established, otherwise than ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e documents evidencing adoption or modification of the objects; (k) note on the activities of the applicant. (3) Form Nos. 10A or 10AB, as the case may be, 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 Nos. 10A or 10AB, as the case may be, shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the applicant. (5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or clause (c), of sub-section (1) of section 12AB read with sub-section (3) of the said section in Form No.10AC and issue a sixteen digit alphanumeric Unique Registration Number (URN) to the applicants making application as per clause (i) of the sub-rule (1). (6) If, at any point of time, it is noticed that Form No. 10A has not been duly filled in by not providing, fully or partly, or by providing false or incorrect information or do....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of particulars required to be furnished by any research association, university, college or other institution or company or fund (hereinafter referred to as reporting person) under clause (viii) of sub-section (5) of section 80G or under clause (i) to sub-section (1A) of section 35 shall be furnished in respect of each financial year, beginning with the financial year 2021-2022, in Form No. 10BD and shall be verified in the manner indicated therein. (3) The reporting person, referred to in sub-rule (2), shall, while aggregating the amounts for determining the sums received for reporting in respect of any person, - (i) take into account all the donations of the same nature paid by that person during the financial year; and (ii) proportionately attribute the value of the donation or the aggregated value of all the donations to all the persons, in a case where the donation is recorded in the name of more than one person and where no proportion is specified by the donors, attribute equally to all the donors. (4) Form No. 10BD, shall be furnished electronically,- (i) under digital signature, if the return of income is required to be furnished under digital signature; (ii) th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....zette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969 (E) dated 26th March, 1962 and were last amended vide notification number G.S.R 194(E) dated 16th March, 2021. ============= Document 1Operational details 9 Details of key persons Incorporation/constitution details [à¤à¤¾à¤— II–खणà¥à¤¡ 3 ( i ) ] 1 PAN 2. Section Code à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण "FORM NO. 3CF (See rules 5C, 5D, 5E and 5F) Application for registration or approval A B C D E 1 2 3 4 F 3 Type of constitution 3a Whether the applicant is established under an instrument? Yes 3b Date of Incorporation/Creation/Registration 3c Registration or Incorporation Number 4 3d Authority Granting Registration/Incorporation Whether the applicant is registered on DARPAN portal or under FCRA Act or any provision of Income-tax Act? 4a Relevant Law/Portal 4b Registration No. 4c Date of Registration No. 4d Authority granting registration 4e Date from which registration is effective 5 Whether any application for approval u/s 35(1) Yes (ii)/ (iia)/(iii) of Income-tax Act....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2 13 Total number of employees of the applicant as on date of the application: Out of the total number of employees above, total number of employees engaged in scientific, social or statistical research activity as on date of the application: Details of research facilities/ assets owned by Research Association as on date of the application: S.No. Description of the equipment Date of Acquisition Cost of acquisition 14 Details of research projects undertaken during previous three years: S. No. Name of the Project Name of the Investigator (i) (ii) (111) Association of Investigators with Applicant Organisation Duration of Project Project cost/ estimated Out of (vi), amount paid From (dd/mm/yyyy) project cost in case of to other R&D institution To Date of initiation of Project Current status of the Project ongoing (dd/mm/yyyy) project for completion (ix) (viii) (iv) (Rs.) of project (vi) (vii) Details of research articles/ papers published in any eminent national/ international Research Journal during previous three years: Association Title of the S. No. Publication * Name of Authors of authors with Applicant organisation Name of the Journal Journal Reference Number (pISSN/ eISSN/ISBN) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Applicant organisation If commercialised or implemented, then by whom Earnings till date of application (Rs.) (f) Details of new theories, models and hypothesis developed: Category: New product/ S.No. process/ method/ technique Title Description Name(s) of the Authors(s) (g) Details of Products of Import Substitution: S.No Description of the Product Association of the Authors(s) with the Applicant organisation Whether the theory/hypothesis is widely accepted. Earnings till date of application (Rs.) Brief Description on How it Resulted in Import Substitution 17 Details of seminars, conferences, workshops, training courses, etc conducted by the Association during the previous three years: S.No. Subject of the Seminar, Conference, Workshop, Date(s) on which held Estimated fund allocation (Rs.) Training Course, etc. Relevance to the research area or the activity carried out by the Association FROM TO Details of programme of research projects to be undertaken during the forthcoming years: S.No. Name of the project Proposed date of start of project Duration project of Estimated fund allocation Description of research to be undertaken 19. Details of Educational courses offered by the ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....3(3) Provide the nominal value of investment in Rs. Person Shares (In Rs) Security (In Rs) Any other property (In Rs) Signature Whether any part of the income or any property of the association was used or applied, in a manner which results directly or indirectly in conferring any benefit, amenity or perquisite (whether converted into money or not) on any interested person. Yes No 4. If yes above, specify value of the benefit in Rs. [à¤à¤¾à¤— II—–खणà¥à¤¡ 3 ( i )] 5. à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Amount deemed to be income of the association by virtue of section 11(3), as applicable by the first proviso to section 10(21). Deemed Income Certified that the above information is true to the best of my knowledge and belief. Place Date Full Address Signature Designation Instructions to fill Form No. 3CF 1. 2. The name, address and contact details, as per the database of the applicant, will be displayed on the screen. In row 2 the following codes to be provided: Nature of organisation Code 1 3. Research association as under sub-clause (ii) of sub-sect....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Central Government of Date of Notification Central Government FCRA, 2010 Mandatory if registered under FCRA Registration number is to be provided Date of Order Ministry of Home Affairs First date of the previous year from which Notification effective the is Date from which such approval is effective 43 44 THE GAZETTE OF INDIA: EXTRAORDINARY Registration number Mandatory if with Darpan portal of Niti Aayog the applicant Registration number is to be provided Date of registration receives or intends to receive any grant or assistance Others 5. 6. from either the Central Government or State Government [PART II SEC. 3(i)] Niti Aayog Date from such approval which is effective Mandatory if applicant has Registration number is to be provided Date of registration Appropriate authority Date from which such approval is any other effective registration under the Income-tax Act For row number 6a, column "Relation", one or more of the following shall be selected: a. Author b. Founder C. Settlor d. Trustee e. Members of society f. Members of the Governing Council g. Director h. Shareholders holding 5% or more of shareholding i. Members of the Governing Council j. Office Bearer (s) In row 6a, 6....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al under section 35; a comprehensive note on research activities of the applicant; self-certified copy of audited annual accounts of the applicant for the last three years; self-certified copy of Donors, along with their names, complete postal address and the amount paid by each of them to the applicant during last three years. Mention PAN or aadhar of donors paying the sums in excess of fifty thousand rupees in any of the three financial years; note on research activities undertaken by the applicant. Instructions to fill Annexure in case claiming exemption 10 (21) 1. In row 2 in "Person" one of the following should be selected : Founder of applicant Any person who has made contribution exceeding rupees one lakh to the applicant a. b. C. Any member of a Hindu undivided family (HUF) where the HUF is a founder d. The manager (by whatever name called) of the applicant e. A relative of the founder, member of the manager f. 2. Any concern in which any of the persons referred to in a-e have a substantial interest. In row 4 if any benefit has been specified provide a detailed statement of the nature of the benefit, amenity or perquisite." (ii) For the Form No. 10A, the following Form shal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ied copy of existing Notification granting approval under section 35; a comprehensive note on research activities of the applicant; self-certified copy of audited annual accounts of the applicant for the last three years; self-certified copy of Donors, along with their names, complete postal address and the amount paid by each of them to the applicant during last three years. Mention PAN or aadhar of donors paying the sums in excess of fifty thousand rupees in any of the three financial years; note on research activities undertaken by the applicant. Instructions to fill Annexure in case claiming exemption 10 (21) 1. In row 2 in "Person" one of the following should be selected : Founder of applicant Any person who has made contribution exceeding rupees one lakh to the applicant a. b. C. Any member of a Hindu undivided family (HUF) where the HUF is a founder d. The manager (by whatever name called) of the applicant e. A relative of the founder, member of the manager f. 2. Any concern in which any of the persons referred to in a-e have a substantial interest. In row 4 if any benefit has been specified provide a detailed statement of the nature of the benefit, am....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ilities Other liabilities 14 15 Land and Building 16 Other fixed assets Investments/deposits made into one or more of the forms or modes specified in sub-section (5) of Investments/deposits other than mentioned in row number 17 above 17 section 11 18 19 Other assets 20 21a 21b Income received in three previous years immediately preceding the previous year in which application is made: Year Grants received from Central or State Government Grants received from Companies under Corporate Social Responsibility Other Specific Grants Other income Whether the fund or the institution has incurred any expenditure of religious nature Yes No If yes, please provide the following details for three previous years immediately preceding the previous year in which application is made: S.No. Previous year Total Income ,son/daughter of Expenditure of Religious Nature Total Percentage to Total Income ,hereby declare that the details given in the form are true and correct to the best of my knowledge and belief. I undertake to communicate forth with any alteration in the terms of the trust/society/non profit company, or in the rules governing the Institution, m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....arch Clause(iii) Statistical Research Clause(ii) Scientific Research 2. University, college or other institution Social Science Research Clause(iii) Statistical Research 3. Company Clause(iia) Scientific Research Section Code 13 14 15 16 17 18 19 47 3456 7. Relevant Law/Portal Registration If applicant selects code 11 or 12 in row 2 then option "religious" in row 3 (nature of activities) shall not be applicable. If applicant selects code 13-19 in row 2 then row 3 (nature of activities) and row 5 (objects) shall not be filled. Row number 4(b), 4(c) and 4(d) are required to be filled only when the answer to question in row number 4(a) is yes. For the "objects of the applicant" in row number 5, any one or more of the following are to be selected: Religious Relief of poor Education Medical relief (i) (ii) (iii) (iv) (v) Yoga (vi) (vii) (viii) Preservation of Environment (including watersheds, forests and wildlife) Preservation of Monuments or Places or Objects of Artistic or Historic interest Advancement of any other objects of general public utility Answer to question in row number 7 should be yes, if the applicant is registered with D....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... if Registration Date of Order registered under number is to be FCRA Registration 01-19 number with Darpan portal of Niti Aayog Mandatory if the applicant receives or intends to receive any grant or assistance from either the Central Government or State Government Mandatory applicant has any provided Registration number is to be provided Registration registration is to be provided Ministry of Home Affairs Date from which such approval is effective Date of Niti Aayog Date from registration which such approval is effective if Date of number is to be provided registration Appropriate authority Date from which such approval effective is Others 01-19 other registration under the Income- tax Act 8. 9. For row number 9a, column "Relation", one or more of the following shall be selected: Author a. b. Founder C. Settlor d. Trustee e. Members of society f. Members of the Governing Council g. Director h. Shareholders holding 5% or more of shareholding i. Office Bearer (s) In row 9a and 9b, in the column, unique identification number, the following should be filled: a. If PAN or Aadhar number is available....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ts have been made up to be provided if answer to row 10 is "No"). where the applicant is created, or is established, under an instrument, self-certified copy of the instrument; where the applicant is created, is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment of the applicant; 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; self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010),, if the applicant is registered under such Act; where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self certified copies of the annual accounts of the trust or institution relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up; where a business undertaking is held by the applicant as per the provisions of sub-section (4) of section 11 and the applicant h....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Act; where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of the applicant relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up; self-certified copy of order of rejection of application for grant of registration under section 10(23C), if any; where the applicant is created, or is established, under an instrument, self-certified copy of the instrument; where the applicant is created, or established, otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the applicant6; 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; self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act; self-certified copy of existing order granting registration under section 80G of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rtified copy of existing Notification granting approval under section 35. (iii) after Form No. 10AA the following Forms shall be inserted, namely: - "FORM NO. 10AB (See rule 2C or 11AA or 17A) Application for registration or approval ABCDE1234F 1 PAN 2. Section Code 3 Nature of activities Charitable Religious 4 Type of constitution Trust ☠Society Religious cum charitable Company ☠Others 4a Whether the applicant is established under an instrument? Yes No 4b Date of Incorporation/Creation/Registration 4c Registration or Incorporation Number 4d Authority Granting Registration/Incorporation 5 Objects of the applicant 6 Whether the trust deed contains clause that the trust is irrevocable? Yes No 7 Whether the applicant is registered on DARPAN portal Yes No or under FCRA Act or any provision of Income-tax Act? 7a 7b 7c Relevant Law/Portal Registration No. Date of Registration 7d Authority granting registration 7e Date from which registration is effective 8a Whether any application for registration made by the applicant in the past has been rejected? Yes No 8b Whether claiming exemption under clause 21 of section 10 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ☠Society Religious cum charitable Company ☠Others 4a Whether the applicant is established under an instrument? Yes No 4b Date of Incorporation/Creation/Registration 4c Registration or Incorporation Number 4d Authority Granting Registration/Incorporation 5 Objects of the applicant 6 Whether the trust deed contains clause that the trust is irrevocable? Yes No 7 Whether the applicant is registered on DARPAN portal Yes No or under FCRA Act or any provision of Income-tax Act? 7a 7b 7c Relevant Law/Portal Registration No. Date of Registration 7d Authority granting registration 7e Date from which registration is effective 8a Whether any application for registration made by the applicant in the past has been rejected? Yes No 8b Whether claiming exemption under clause 21 of section 10 of the Income-tax Act Yes No 9a Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the Governing Council/ Director (s) shareholders holding 5% or more of shareholding / Office Bearer (s) as on the date of application: Other registrations S.No Name Relation Percentage of shareholding Unique Ide....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ilityâ€, please provide the following with respect to the previous year immediately preceding the previous year in which application is made: (i) 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 Yes/No (ii) (iii) Details of receipts from such activity: S.No. Total Receipts Aggregate Receipts from the Percentage to Total Receipts Remarks, if any Activity(ies) referred above 16 Has return of income been filed for the last assessment year for which the due date has expired Yes No The details in row 17 to 25 are to be provided as on date of application (amount in rupees) : 17 Corpus 19 Long term liabilities 21 Land and Building 18 Funds/reserves and surplus other than corpus Other liabilities 20 22 Other fixed assets Investments/deposits made into one or more of the forms or modes specified in sub-section (5) of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....via) of clause (23C) of section 10) 08 9 Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10) 09 10 Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10) 10 11 Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (vi) of clause (23C) of section 10) 11 12 Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (via) of clause (23C) of section 10) 12 13 Clause (ii) of first proviso to sub-section (5) of section 80G 13 14 Clause (iii) of first proviso to sub-section (5) of section 80G 14 3. 4. If applicant selects code 13 or 14 in row 2 then option "religious" in row 3 (nature of activities) shall not be applicable. Row number 4(b), 4(c) and 4(d) are required to be filled only when the answer to question in row number 4(a) is yes. 5. For the "objects of the applicant" in row number 5, any one or more of the following are to be selected: (i) Religious (ii) Relief of poor (iii) Education (iv) Med....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on u/s 35 of Income-tax Mandatory, registered if Number of Notification by Date Notification of Central First date of Government the previous Act, 1961 the Central Government Registration u/s 80G of Income- tax Act, 1961 FCRA, 2010 Mandatory, registered if Number of Date of Order Order granting registration Jurisdiction details of the Income Authority which Tax granted the Mandatory registered under FCRA if Registration Date of Order number is to be provided Registration with number Darpan portal of Niti Aayog Mandatory if the applicant receives or intends to receive any grant or assistance from either the Central Government State Government Mandatory or Registration number is to be provided registration is to be provided Ministry Home Affairs of Date of Niti Aayog registration Others if applicant has any other registration under the Income- tax Act Registration number is to be provided Date registration of Appropriate authority For row number 9a, column "Relation", one or more of the following shall be selected: a. Author b. Founder C. Settlor d. Trustee e. Members of society f. Membe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er section 12A or section 12AA or section 12AB or clause (23C) of section 10 or section 80G of the Income-tax Act, as the case may be, if any; where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of the applicant relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up; where a business undertaking is held by the applicant as per the provisions of sub-section (4) of section 11 and the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of such business undertaking relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up and self-certified copy of the report of audit as per the provisions of section 44AB for such period in case where section code is other than 13 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onally registered or approval or provisionally approved 9. Order for registration/approval/provisional registration/provisional approval: a) After considering the application of the applicant and the material available on record, the applicant is hereby granted registration/approval/provisional registration/provisional approval for the assessment year(s) mentioned at serial no 8 above subject to the conditions mentioned in row number 10. b) c) The taxability, or otherwise, of the income of the applicant would be separately considered as per the provisions of the Income Tax Act, 1961. This order is liable to be withdrawn by the prescribed authority if it is subsequently found that the activities of the applicant are not genuine or if they are not carried out in accordance with all or any of the conditions subject to which it is granted, if it is found that the applicant has obtained the registration/approval/provisional registration/provisional approval by fraud or misrepresentation of facts or it is found that the assessee has violated any condition prescribed in the Income Tax Act, 1961. 10. Conditions subject to which registration/approval/provisional registration/p....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... A Details of the reporting person reporting the donations ABCDE|234F YYYY-YY Part B Details of the donors and donations SI. No. Unique Identification ID code Section code Number of the donor Name of Address of donor donor Donation Туре Mode of receipt Amount of donation (Indian rupees) I son/daughter of best of my knowledge and belief. hereby declare that the details given in the form are true and correct to the I undertake to communicate forth with any alteration in the particulars submitted,made at any time hereafter.I further declare that I am filing this form in my capacity as (designation)having Permanent Account Number (PAN) to file this form and verify it. and that I am competent Signature Instructions to fill the form: 1. 2. 3. Multiple form 10BD may be filed by the same reporting person, as per the procedures laid down by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be. The address and contact details of the reporting person filing the statement, as per the latest Income Tax Return filed by the reporting person, will be displayed on the screen an....