TMI BlogAmends Form 3CF, Form 10A, Form 10AB, Form 10BD and Form 10BE - Income-tax (Fourteenth Amendment) Rules, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... These rules may be called the Income-tax (Fourteenth Amendment) Rules, 2022. 2. In the Income-tax Rules, 1962 in the APPENDIX-II , - (i) In FORM No. 3CF ,- (a) for row 6b, the following row shall be substituted, namely: - 6b In case if any of persons (as mentioned in row 6a) is not an individual then provide the following details of the natural persons who are beneficial owners (5% or more) of such person as on the date of application: S. No. Name Unique Identification Number ID code Address Person other than individual (as mentioned in row 6a) in which the beneficial ownership held Percentage of beneficial ownership ; (b) for row 7, the following row shall be substituted, namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Patent applicati on Number /Patent Number Date If commerciali sed or implemented , then by whom Earnings from patents till date of applicati on(Rs.) (b) Details of details of copyrights applied/granted: S.No. Title of creation for which the copy right has been applied or granted Description Name (s) of the Author (s) Associati on of the Author(s) with the Applicant organisati on Whether the copy Rights applied/ Copy rights granted Copy Rights application Number /Copy Right Number Date If commercialis ed or implemented then by whom Earnin gs from Copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description Name(s) of the Inventor(s) Association of the Inventor(s) with the Applicant organisation If commercialised or implemented, then by whom Earnings till date of application (Rs.) (f) Details of new theories, models and hypothesis developed: S.No. Category: New theories / models / hypothesis Title Description Name(s) of the Authors(s) Association of the Authors(s) with the Applicant organisation Whether the theory or hypothesis is widely accepted. Earnings till date of application (Rs.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Others (Please Specify the association) ; (IV) for clause 12, the following clause shall be substituted, namely:- 12. The following documents are required to be attached: where the applicant is constituted under an instrument, self-certified copy of the instrument; where the applicant is constituted otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the applicant; self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts or other registration document, as the case may be; where past registration under section 35 was rejected, then copy of order of rejection ( if answer to 5 is yes) self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010, if the applicant is registered under the said Act; self-certified copy of existing Notification granting approval under section 35; a comprehensive note on research activities undertaken by the applicant (If there are no research activities undertaken by the applicant then attach self-certified NIL declaration); ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be inserted, namely:- 19a Total Assets _______ ; (d) for the words, figures and letter Instructions to fill Form No. 10A , the words, figures and letter Notes to fill Form No. 10A shall be substituted; (e) in the Notes to fill Form No. 10A ,- (I) for clause (2) and rows thereunder, the following clauses and entries thereunder shall be substituted, namely:- 2. Application for registration under section 12A/80G/10(23C) select one of the following code in row 2: 1. Sub clause (i) of clause (ac) of sub -section (1) of section 12A 01 2. Sub clause (vi) of clause (ac) of sub-section (1) of section 12A 02 3. Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10) 03 4. Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10) 04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iversity, college or other institution 19 2a. If applicant selects code 14, 17 or 19 in row 2, then option sub-category shall be applicable and one of the following sub-category shall be selected: Sr.No. Sub-Category 1. University 2. College 3. Other Institution ; (II) for clause 8 and entries thereunder, the following clause and entries shall be substituted, namely:- 8. For row number 9a, column Relation , one or more of the following shall be substituted, namely:- a. Author b. Founder c. Settlor d. Trustee e. Members of society f. Members of the Governing Council g. Director h. Shareholders holding 5per cent. or more of shareholding i. Office Bearer j. Principal Officer k. Person Competent to verify l. Principal Secretary m. Secretary n. Chief Executive Officer o. Chief Financial Officer p. Manager q. Representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be; self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act; where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self certified copies of the annual accounts of the trust or institution 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; where a business undertaking is held by the applicant as per the provisions of sub-section (4) of section 11 and the applicant has been in existence during any year or years prior to the financial year in which the application 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 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; - self-certified copy of order of rejection of application for grant of registration under section 10(23C), if any; 11 where the applicant is created, or is established, under an instrument, self-certified copy of the instrument; where the applicant is created, or established, otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the applicant6; self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be; self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act; self-certified copy of existing order granting registration under section 80G of the Income-tax Act. where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant does not have earlier issued registration or approval certificate. ; (iii) in FORM No. 10AB , - (a) for row 9b, the following row shall be substituted, namely:- 9b. In case if any of persons (as mentioned in row 9a) is not an individual then provide the following details of the natural persons who are beneficial owners (5 per cent. or more) of such person as on the date of application: S.No. Name Unique Identification Number ID code Address Non-Individual person(as mentioned in row 9a) in which the beneficial ownership held Percentage of beneficial ownership ; (b) after row 20, the following row shall be inserted, namely:- 20a Total Liabilities _ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under clause (ii) of sub-section (1A) of section 35 of the Income-tax Act, 1961 Acknowledgement Number A B C D 0 2 2 2 0 0 0 0 0 0 1 Donee 1 PAN of the reporting person A B C D E 1 2 3 4 F 2 Name of the reporting person 3 Address of the reporting person 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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