Income-tax Amendment (Seventh Amendment) Rules, 2024.

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....rules further to amend the Income tax Rules, 1962, namely:─ 1. Short title and commencement: - (1) These rules may be called the Income-tax Amendment (Seventh Amendment) Rules, 2024. (2) They shall deemed to have come into force from the 1st day of October, 2024. 2. In the Income-tax Rules, 1962, in Appendix-II,- (a) in Form No. 10A,- (i) in the heading, the figure, letter and word "2C or " shall be omitted; (ii) below the table and before the heading "Notes to fill Form No. 10A", for the portion beginning with the words and figures "I_, son/daughter of" and ending with the words and brackets "(strike whichever is inapplicable)", the following shall be substituted, namely:- "....

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.... first proviso to sub-section (5) of section 80G 12 (II) in serial number 7, in the table, for entries at Relevant Law/Portal "Registration u/s 10(23C) clause (iv)/(v)/(vi)/(via) of Income-tax Act, 1961", the following shall be substituted, namely:- "Registration u/s 10(23C) clause (iv)/(v)/(vi)/(via) of Income-tax Act, 1961 02 Mandatory Number of Order granting approval Date of Order Jurisdiction details of the Income-tax Authority which granted the registration is to be provided First date of the previous year from which the approval is effective"; (III) in serial number 10.,- (A) in item (a), the figures and word "07/08/09/10 or" shall be omitted; (B) in item (b), the figures....

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....cation 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; • self-certified copy of order of rejection of application, for grant of registration under section 12A or section 12AA or section 12AB or the approval under section 10(23C), as the case may be, if any;"; (B) Section code "03/04/05/06" and entries relating thereto, shall be omitted; (C) Section code "07/08/09/10" and entries ....