TaxTMI 
TaxTMI 
Amends Form 3CF, Form 10A, Form 10AB, Form 10BD and Form 10BE - Income-tax (Fourteenth Amendment) Rules, 2022
X X X X Extracts X X X X
X X X X Extracts X X X X
....ules may be called the Income-tax (Fourteenth Amendment) Rules, 2022. 2. In the Income-tax Rules, 1962 in the APPENDIX-II, - (i) In FORM No. 3CF,- (a) for row 6b, the following row shall be substituted, namely: - "6b In case if any of persons (as mentioned in row 6a) is not an individual then provide the following details of the natural persons who are beneficial owners (5% or more) of such person as on the date of application: S. No. Name Unique Identification Number ID code Address Person other than individual (as mentioned in row 6a) in which the beneficial ownership held Percentage of beneficial ownership"; (b) for row 7, the following row shall be substituted, namely: - "7 Details of laboratory/research facility/ university/college/other institution being managed/controlled/administered/owned by the applicant Name of the laboratory/research facility/ university/college/ot her institution Whether covered under section 35? (Yes/No) Year of establish ment Nature of activity Address Wheth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....whom Earnings from trademarks or other similar rights till date of application (Rs.) (d) Details of new products, processes, methods and techniques developed: S.No. Category: New product/ process/ method/ technique Title Description Name(s) of the Inventor(s) Association of the Inventor(s) with the Applicant organisation If commercialised or implemented, then by whom Earnings till date of application (Rs.) (e) Details of improvements made in the existing products, processes, methods and techniques: S.No. Category Existing product/ process/ method/ technique Title Description Name(s) of the Inventor(s) Association of the Inventor(s) with the Applicant organisation If commercialised or implemented, then by whom Earnings till date of application (Rs.) (f) Details of new theories, models and hypothesis developed: S.No. Category: New theories / models / hypothesis ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he applicant is constituted 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 or other registration document, as the case may be; • where past registration under section 35 was rejected, then copy of order of rejection ( if answer to 5 is yes) • self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010, if the applicant is registered under the said Act; • self-certified copy of existing Notification granting approval under section 35; • a comprehensive note on research activities undertaken by the applicant (If there are no research activities undertaken by the applicant then attach self-certified NIL declaration); • self-certified copy of audited annual accounts of the applicant for the last three years (If there is no audited annual accounts of the applicant for any of the last three years then attach self-certified NIL declaration for each year separately); ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing clauses and entries thereunder shall be substituted, namely:- "2. 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 6. Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (via) of clause (23C) of section 10) 06 7. Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10) 07 8. Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....it an affidavit to that effect."; (IV) for clause 12 and rows thereunder, the following clause and rows shall be substituted, namely:- "12 The following documents are required to be attached_ Section code Documents required to be attached 01 • where the applicant is created, or is established, under an instrument, self-certified copy of the instrument; • where the applicant is created, or 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; • self-certified copy of existing order granting registration under section 12A or section 12AA or section 12AB, as the case may be. where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted, or is established, under an instrument, self-certified copy of the instrument; • where the applicant is created, or 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; • self-certified copy of existing order granting registration under clause (23C) of section 10 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 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 (to be provided if answer to row 10 is "No"). 07/08....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 12 • where the applicant is created, or is established, under an instrument, self-certified copy of the instrument; • where the trust is created, or the institution is established, otherwise than under an instrument, self- certified copy of the document evidencing the creation of the trust, or establishment of the institution; • 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 or the institution 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o. 10BD,- a. for Part B, the following shall be substituted, namely:- "Part B Details of the donors and donations Sl. No. Pre Acknowledgement No.'s Unique Identification Number of the donor ID code Section code Unique Registration Number (URN) Date of Issuance of Unique Registration Number Name of donor Address of donor Donation Type Mode of receipt Amount of donation (Indian rupees) I _,son/daughter of ,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 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)____________and that I am competent to file this form and verify it. Signature"; b. for the words " Instructions to fill this form", the words, figures and letters " Notes to fill Form No. 10BD" shall be substituted; (v) for FORM No. 10BE, the following FORM shall be substituted, namely:- "FORM No. 10BE (See rule 18AB) Certificate....