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Deduction u/s 80G - Provisional approval shall be effective from the assessment year relevant to the previous year in which such application is made - Income-tax (7th Amendment) Rules, 2023 - 34/2023 - Income TaxExtract ..... sub-section (5) of section 80G and the third proviso to 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 ..... x x x x x Extracts x x x x x Deduction u/s 80G - Provisional approval shall be effective from the assessment year relevant to the previous year in which such application is made - Income-tax (7th Amendment) Rules, 2023 - 34/2023 - Income Tax x x x x x Extracts x x x x x ..... ective from the assessment year relevant to the previous year in which such application is made. . [F. No. 370142/13/2023-TPL] VIPUL AGARWAL, Director (Tax Policy and Legislation) Note : The principal rules were published in the Gazette of India, Ext ..... x x x x x Extracts x x x x x Deduction u/s 80G - Provisional approval shall be effective from the assessment year relevant to the previous year in which such application is made - Income-tax (7th Amendment) Rules, 2023 - 34/2023 - Income Tax x x x x x Extracts x x x x x
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