Amendment of section 80G.

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.... with effect from the 1st day of October, 2023,- (i) in the first proviso, for clause (iv), the following clause shall be substituted, namely:- "(iv) in any other case, where activities of the institution or fund have- (A) not commenced, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said approval is sough....

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....so satisfied, pass an order in writing,- (I) in a case referred to in clause (ii) or clause (iii) of the first proviso, rejecting such application and cancelling its approval; or (II) in a case referred to in sub-clause (B) of clause (iv) of the first proviso, rejecting such application, after affording it a reasonable opportunity of being heard;"; (b) for claus....