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Sushmita Goswami | May 10, 2022 | Views 74750

CBDT amends forms for registration, approval u/s 10(23C), 12A, 12AB, 35 and 80G

CBDT amends forms for registration, approval u/s 10(23C), 12A, 12AB, 35 and 80G

The Central Board Of Direct Taxes (CBDT) Vide Notification dated 09.05.2022 amends forms for registration, approval etc. under section 10(23C), 12A, 12AB, 35, and 80G of Income Tax Act.

Text of the Notification is Given Below:

G.S.R. 343(E).—In exercise of the powers conferred by clauses (i), (ii), (iii) and (iv) of first proviso to clause (23C) of section 10, ninth proviso to clause (23C) of section 10, sub-clauses (i) (ii), (iii), (iv), (v) and (vi) of clause (ac) of sub-section (1) of section 12A, sub-section (3) of section 12AB, first and fifth proviso to sub-section (1) subsection (1A) of section 35, clauses (i), (ii), (iii) and (iv) of first proviso to sub-section (5) of section 80G, third proviso to sub-section (5) of section 80G, clauses (viii) and (ix) of sub-section (5) of section 80G, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. Short title and commencement. These rules may be called the Income-tax (Fourteenth Amendment) Rules, 2022.

To Read More Download PDF Given Below:

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