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
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....:- 1. Short title and commencement - (1) These rules 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 ....
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....visions of sub-section (4A) 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 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 ....
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.... (A) in clause (i), for the words, figures and letters "duplicate in Form No. 3CF-I", the words, figure and letters "Form No. 3CF" shall be substituted; (B) in clause (ii), for the words, figures and letters "duplicate in Form No. 3CF-II", the words, figure and letters "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 ret....
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.... an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall issue a sixteen digit alphanumeric Unique Registration Number (URN) to the applicants making application as per 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 documents required to be provided under 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....
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....e may be, namely:- (a) where the applicant is created, or established, under an instrument, self-certified copy of the instrument; (b) 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 applicant; (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) self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010(42 of 2010), if the 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 bei....
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.... second proviso to sub-section (5) of section 80G. (9) 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 ,- (a) furnishing and verification of Form Nos. 10A or 10AB, as the case may be; (b) passing the order under second proviso to sub-section (5) of section 80G. (ii) be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said application made or order so passed as the case may be.". (7) In the principal rules, for rule 17A, the following rule shall be substituted, namely:- "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 ap....
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....ication 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; (i) where the income of the applicant includes profits and gains of business as per the provisions of sub-section (4A) 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 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) self-certified copy of the 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 verificati....
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..... 10A or 10AB ,as the case may be; (b) passing the order under clause (a), sub-clause (ii) of clause (b) and clause (c) of sub-section (1) of section 12AB. (ii) be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said application made or order so passed as the case may be.". (8) In the principal rules, after rule 18AAAAA, the following rule shall be inserted, namely: - "18AB. Furnishing of Statement of particulars and certificate under clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35. (1) For the purpose of clause (viii) of sub-section (5) of section 80G and clause (i) to sub-section (1A) of section 35, the prescribed authority shall be the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) as the case may be. (2) Statement 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....
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....ion and download of certificates in Form No. 10BE, from the web portal specified by him or the person authorised by him. (8) The certificate referred to in sub-rule (6) is required to be furnished to the donor on or before the 31stMay, immediately following the financial year in which the donation is received. (9) Form No. 10BD referred to in sub-rule (1) shall be furnished on or before the 31stMay, immediately following the financial year in which the donation is received.". (9) In the principal rules in the APPENDIX II, - (i) For Form Nos. 3CF-I, 3CF-II and 3CF-III, the following Form shall be substituted, namely: - (ii) For the Form No. 10A, the following Form shall be substituted, namely: - (iii) after Form No. 10AA the following Forms shall be inserted, namely: - (iv) after the form 10BC, the following Forms shall be inserted, namely: - (v) Form No. 56 shall be omitted. [ F. No. 370142/4/2021-TPL] VIPUL AGARWAL, Director (Tax Policy and Legislation Division) Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide n....
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....ion Unique Identification Number If applicant has any income in the nature of profits and gains of business, then provide the following details Whether the business is incidental to the attainment. of the objectives of the trust or institution? Yes/No Nature of Business Address of the business Whether separate books of account maintained? Yes/No Details of all Accounts held by the applicant at the time of application in a financial institution being a banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act) S.No. IFS Code of the financial institution Name of the financial institution Account Number 39 Details of Patent or other similar rights Details of research Projects Details of research Articles 15 Details of research emplovees/facilities 40 THE GAZETTE OF INDIA: EXTRAORDINARY 10 Details of all land or buildings or both held by the applicant Address of the land or buildings Size of land or buildings in square metres Purchase consideration paid/payable Stamp value at the time of acquisition [PART II SEC. 3(....
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....of the Inventor(s) Association of the Inventor(s) with the Applicant Whether trade marks applied/ Trade Copy Rights application Number and date/Copy Right Number and date If commercialised Or implemented, then by whom Earnings from patents till date of application(Rs.) Earnings from Copy Rights till date of application (Rs.) Trade marks Application Number and date/ Trade Mark If trade mark is commercially used, then by whom Earnings from trademarks or other similar rights Assets and liabilities Details of Seminars, Conferences etc.. Details of Future Research projects etc. Educational Activities etc. 18 [à¤à¤¾à¤— II —–खणà¥à¤¡ 3 ( i ) ] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण â˜â˜ righus organisation amanded under and application (d) Details of new products, processes, methods, techniques developed: Category: New product/ S.No. process/ method/ technique Title Description Name(s) of the Inventor(s) Association of the Inventor(s) with the Applicant organisation If commerc....
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....PART II SEC. 3(i)] Income received in three previous years immediately preceding the previous year in which application is made: Year Donation Received for purposes other than research Donations Received for Research Purposes Corpus Non Corpus Corpus Non Corpus Grant Received for research purposes Other income Total Income 30 Please provide the following expenditure details for three previous years immediately preceding the previous year in which application is made: S.No. Previous year Amount applied for Scientific/Social Amount applied for non-Research activities Total Application Science/Statistic Research Amount accumulated for objects of the Association Ä® ,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 terms of the trust/society/non profit company, or in the rules governing the Institution, made at any time here after. I further declare that I am filing this form in my capacity as. (designation)having Permanent Account Number (PAN) _and that I am competent to file this form and verify it. 2....
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....w number 4(a) to 4(e) are required to be filled, if the answer to question in row number 4 is yes. Incorporation/Creation/Registration details provided in row number 3(b), (c) and (d) should not be provided here. If the applicant receives or intends to receive any grant or assistance from either the Central Government or State Government then the registration number with Darpan Portal of the Niti Aayog should be mandatorily provided by the applicant. Registration details are to be provided with respect to all the registrations under Income-tax Act and registration with Darpan portal and under FCRA 2010 as per the following table: Mandatory/ Non- mandatory Law Registration No. Date of Registration No. Registration u/s 12A/AA/AB of Mandatory, if registered Income-tax Act, Number of Order granting registration is to be provided Date of Order 1961 Approval u/s Mandatory, if Number of Order Date of Approval 10(23C) of approved Income-tax 1961 Act, granting approval is to be provided Authority granting registration Jurisdiction details of the Income Tax Authority which granted the registration is to be provided Jurisdiction details of the I....
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....mber; 4 Elector's photo identity number 5 Driving License number 6 7 7. Ration card number Row 13 is applicable for code 1, 3 and 5 in row 2. For description of equipment one of the following options should be selected: i. Plant and Machinery ii. Land and Building iii. Other assets 8. In row 14, 15 and 16(a), 16(b), 16(c), 16(d), 16(e), 16(f) for association with Applicant Organisation, one of the following options should be selected: i. Principal Officer ii. Director iii. Employee iv. Members of the Governing Council 9. 10. V. Office Bearer (s) vi. Others In row 14 for current status of project, one of the following should be selected : i. Ongoing ii. Completed In row 15 details of only original research articles to be submitted. No details of case study/reviews/ editorial/ letter to editor/ etc. to be submitted. 11. Row 19 to be filled if code 2 or code 4 selected in row 2. Other registrations DO Incorporation/constitution details [à¤à¤¾à¤— II–खणà¥à¤¡ 3 ( i ) ] 12. à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण The follow....
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....ers 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 7a 7b 7c Act? 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 8b Whether claiming exemption under clause 21 of section 10 Yes of the Income-tax Act 9a No No 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: Document 2 Other registrations DO Incorporation/constitution details [à¤à¤¾à¤— II–खणà¥à¤¡ 3 ( i ....
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....tion or approval or provisional approval ABCDE1234F 1 PAN 2. Section Code 3 Nature of activities 4 Type of constitution Charitable Religious ☠Religious cum charitable Trust ☠Society ☠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 7a 7b 7c Act? 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 8b Whether claiming exemption under clause 21 of section 10 Yes of the Income-tax Act 9a No No Details of all the Author ....
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....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 filing this form in my capacity as Permanent Account Number (PAN) _and that I am competent to file this form and verify it. (designation)having Date Signature Instructions to fill Form No. 10A 1. 2. The name, address and contact details, as per the database of the applicant, will be displayed on the screen. Application for registration under section 12A/80G/10(23C) select one of the following code in row 2 1 Sub clause (i) of clause (ac) of sub-section (1) of section 12A 01 2 Sub clause (vi) of clause (ac) of sub-section (1) of section 12A 02 3 Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10) 03 4 Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10) 04 5 Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (vi) of clause (23C) of section 10) 05 ....
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....(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 Darpan portal or under FCRA 2010. Row number 7(a) to 7(e) are required to be filled, if the answer to question in row number 7 is yes. Incorporation/Creation/Registration details provided in row number 4(b), (c) and (d) should not be provided here. If the applicant receives or intends to receive any grant or assistance from either the Central Government or State Government then the registration number with Darpan Portal of the Niti Aayog should be mandatorily provided by the applicant. Registration details are to be provided with respect to all the registrations under Income-tax Act and registration with Darpan portal and under FCRA 2010 as per the following table: To be enabled when the Mandatory/Non- mandatory following codes are selected in row 2 u/s 03 or 04 or 05 or Mandatory 10(23C) clause 06 (iv)/(v)/(vi)/(via)....
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.... 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, the same should be mandatorily filled and the following ID code shall be filled: Type of Identification Code PAN Aadhar Number 1 2 b. If neither PAN or Aadhar is available, one of the following should be filled: Type of Identification Code Taxpayer Identification Number of the country 3 where the person resides; Passport number; Elector's photo identit....
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....n 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 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 suc....
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....ertified 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 Income-tax Act. where the applicant has been in existence during any year or years prior to the financial year in which the app....
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....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 ....
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....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 of the Income-tax Act Yes No 9a Details o....
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.... that Act) S.No. IFS Code of the financial institution Name of the financial institution Account Number 14 Details of all land or buildings or both held by the applicant Address of the land or buildings Size of land or buildings in square Purchase consideration paid/payable Stamp value at the time of acquisition Mode of acquisition (Acquired/gifted) Date of Acquisition metres 15 In case of "advancement of any other object of general public utilityâ€, 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....
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....ction (1) of section 12A 01 02 3 4 Sub clause (iv) of clause (ac) of sub-section (1) of section 12A Sub clause (v) of clause (ac) of sub-section (1) of section 12A 03 04 5 Clause (ii), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10) 05 6 Clause (ii), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10) 06 7 Clause (ii), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (vi) of clause (23C) of section 10) 07 8 Clause (ii), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (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 applican....
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....f registered Number Order granting of Date of Order approval Authority Jurisdiction details of the Income Authority which Date from which registration is effective First date of the previous Tax year from which the granted the approval is registration is to effective be provided Registration u/s Mandatory if Number of 10(46) of notified under Notification by Date Notification of Central Income-tax Act, section 10(46) the Central 1961 Government Registration u/s Mandatory, if Number of Date of Order Jurisdiction 12A/AA/AB of registered Order granting Income-tax Act, registration is 1961 to be provided details of the Income Authority which Government Date from which such Notification is effective First date of the previous Tax year from which the granted the registration is registration is to effective be provided Registration u/s 35 of Income-tax Mandatory, registered if Number of Notification by Date Notification of ....
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....ure of activity", one of the following needs to be selected: a. School b. College C. University d. Hospital e. [PART II SEC. 3(i)] f. g. Yoga institute religious places any other institution 10. In row no 11 and 12, in the column "nature of business", business code should be filled. 11. If applicant selects code 13 or 14 in row 2 then row number 27a and 27b are to be filled. 12. The following documents are required to be attached: i. ii. iii. iv. V. vi. vii. viii. ix. X. xi. where the applicant is created, 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 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; self-certified copy of existing order gr....
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....ust or institution or fund. FORM NO. 10AC (See rule 2C or 11AA or 17A) Order for registration or provisional registration or approval or provisional approval 1. Permanent Account Number (PAN) of the applicant 2. Name and address of the applicant 3. Document Identification Number 4. Application Number 5. Registration/Approval Number or the provisional 6. 7. 8. registration/approval number (Unique Registration Number) Section/sub-section/clause/sub-clause/proviso in which registration/approval/provisional registration/provisional approval is being granted Date of registration/approval/provisional registration/provisional approval Assessment year or years for which the applicant is registered or provisionally registered or approval or provisionally approved Document 4 FORM NO. 10AC (See rule 2C or 11AA or 17A) Order for registration or provisional registration or approval or provisional approval Permanent Account Number (PAN) of the applicant 1. 2. Name and address of the applicant 3. Document Identification Number 4. Application Number 5. 6. 7. 8. Registration/....
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....e trust or institution is registered or approval Reasons of rejection/cancellation, in case if the application for registration/approval has been rejected or cancelled 10. Date of opportunity afforded to the applicant before such rejection or cancellation of application for registration/ approval a) b) c) 11. Order for registration/approval: After considering the application of the applicant and the material available on record, the applicant is hereby granted registration/approval for the assessment year(s), mentioned at serial no 8 above subject to the conditions mentioned in row number (12). 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 approval by fraud or misrepresentation of facts or it is found that the assessee has violated....