TMI BlogIncome-tax (6th Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... the first proviso to clause (23C) of sub-section (1) of section 10 and clause (vi) 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. - (1) These rules may be called the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roval for the exemption under sub-clause (iv), sub-clause (v), sub-clause (vi)or sub-clause (via) of clause (23C) of section 10 to any fund or institution, any trust (including any other legal obligation) or institution, any university or other educational institution and any hospital or other institution (hereinafter referred to as the applicant ) shall be made in Form No. 56 and shall be verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for rule 11AA , the following rule shall be substituted, namely: - Requirements for approval of an institution or fund under section 80G. 11AA (1) For approval under clause (vi) of sub-section (5) of section 80G, the institution or fund (hereinafter referred to as the applicant ) shall be required to file application in Form No 10G, which shall be verified by the person w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner or Commissioner may call for such further documents or information from applicant or cause such inquiries to be made as he may deem necessary in order to satisfy himself about the genuineness of the activities of the applicant. (5) Where the Principal Commissioner or Commissioner is satisfied that all the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10G , the following Form shall be substituted, namely: - (ii) for Form 56 , the following Form shall be substituted, namely: - (iii) Form No. 56D shall be omitted. [F. No. 370142/14/2018-TPL] NIRAJ KUMAR, Dy. Secy. (Tax Policy Legislation Division) Note: The principal rules were published in the Gazette of India, Extrao ..... X X X X Extracts X X X X X X X X Extracts X X X X
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