Comparison of section 354 "Application for approval for purpose of section 133(1)(b)(ii)." between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)
12 September, 2025
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Approval for donor deduction requires statutory compliance with eligibility conditions, reporting and timelines, affecting charitable organisations' donor benefits. Approval for donations under section 133(1)(b)(ii) requires application by a registered non-profit or specified person and satisfaction of seven ... Summary
Approval for donor deduction requires statutory compliance with eligibility conditions, reporting and timelines, affecting charitable organisations' donor benefits.
Approval for donations under section 133(1)(b)(ii) requires application by a registered non-profit or specified person and satisfaction of seven conditions concerning charitable purpose, non-discrimination, limits on religious-nature expenditure, asset-use restrictions, regular accounts, prescribed statements and donor certificates. The Principal Commissioner or Commissioner has inquiry powers and fixed decision timelines; approvals have defined validity periods. Key operational elements-definitions, calculation rules for religious expenditure, prescribed forms and Schedule contents-are left to subordinate prescription and are not specified in the text.
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