TaxTMI 
TaxTMI 
Amends Form 3CF, Form 10A, Form 10AB, Form 10BD and Form 10BE - Income-tax (Fourteenth Amendment) Rules, 2022
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....s, 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 Whether owned by applicant ? (Yes/No) Person- in - charge Name Contact- Number Email ID ID Code Unique Identification Number"; (c) for row 13, the following row shall be substituted, namely: - "....
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....till date of application (Rs.) (f) Details of new theories, models and hypothesis developed: S.No. Category: New theories / models / hypothesis Title Description Name(s) of the Authors(s) Association of the Authors(s) with the Applicant organisation Whether the theory or hypothesis is widely accepted. Earnings till date of application (Rs.) (g) Details of Products of Import Substitution: S.No. Description of the Product Brief Description on How it Resulted in Import Substitution"; (e) for row 29, the following row shall be substituted, namely: - "29 Income received in three previous years immediately preceding the previous year in which application is made: Financial Year Donations Received for Research Purposes Donation Received for purposes other than research Grant Received for research purposes Other income Total Income "; Corpus Non Corpus Corpus Non Corpus (f) in the Annexure, for the words, brackets and figures "To be furnished by a research association claiming exemption under section 10(21) Financial Year. _______________" the words, brackets and figures "Whether you are claiming exemption under section 10(21)? Yes....
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....in any of the three financial years (If there is no donation received during the last three years then attach self-certified NIL declaration)."; (i) for the "Instructions to fill Annexure in case claiming exemption 10 (21) and clauses 1 and 2 thereunder", the the following shall be substituted, namely:- "Notes to fill Annexure in the case of claiming any exemption under section 10 (21) 1. For the row "To be furnished by a research association claiming exemption under section 10(21) Financial Year. ______________", select the latest Financial Year for which the books of accounts had been audited out of three preceding financial Years immediately preceding the Financial Year in which application is made. 2. In row 2 in "Person" one of the following shall be selected : (a) Founder of applicant (b) Any person who has made contribution exceeding rupees one lakh to the applicant (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) Any concern in which any of the persons referred to in a-e hav....
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....ction (5) of section 80G 11 12. Clause (iv) of first proviso to sub-section (5) of section 80G 12 Application for intimation under Fifth proviso to sub-section (1) of section 35, select one of the following codes in row 2: Sr.No Category Relevant clause of sub-section (1) of section 35 Section Code 1. Scientific Research Clause (ii) Research Association 13 University, college or other institution 14 Clause(iia) Company 15 2. Social Science Research Clause(iii) Research Association 16 University, college or other institution 17 3. Statistical Research Clause(iii) Research Association 18 University, college or other institution 19 2a. If applicant selects code 14, 17 or 19 in row 2, then option "sub-category" shall be applicable and one of the following sub-category shall be selected: Sr.No. Sub-Category 1. University 2. College 3. Other Institution"; (II) for clause 8 and entries thereunder, the following clause and entries shall be substituted, namely:- "8. For row number 9a, column "Relation", one or more of the following shall be substituted, namely:- a. Author b. Founder c. Settlor d. Trustee e.....
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....rwise 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 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....
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.... 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; 11 * 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 application for registration is m....
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.... substituted, namely:- "9b. In case if any of persons (as mentioned in row 9a) is not an individual then provide the following details of the natural persons who are beneficial owners (5 per cent. or more) of such person as on the date of application: S.No. Name Unique Identification Number ID code Address Non-Individual person(as mentioned in row 9a) in which the beneficial ownership held Percentage of beneficial ownership"; (b) after row 20, the following row shall be inserted, namely:- "20a Total Liabilities __________"; (c) after row 25, the following row shall be inserted, namely:- "25a Total Assets _______"; (d) for row 26, the following row shall be substituted, namely:- "26. Income received in three previous years immediately preceding the previous year in which application is made: Previous Year Grants received from Central or State Government Grants received from Companies under Corporate Social Responsibility Other Specific Grants Other income Total"; (e) for the words, figures and letters " Instructions to fill Form No. 10AB", the words, figures and letters " Notes to fill Form No. 10AB&....