Document text
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
31
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 26th March, 2021
INCOME-TAX
G.S.R. 212(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)
of section 35, sub-section (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 and 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. (1) These rules may be called the Income-tax (6th Amendment) Rules, 2021.
(2)
They shall come into force on the 1st day of April, 2021.
2.
In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), for rule 2C, the following rule
shall be substituted, namely: -
“2C. Application for the purpose of grant of approval of a fund or trust or institution or university or any
hospital or other medical institution under clause (i) or clause (ii) or clause (iii) or clause (iv) of first
proviso to clause (23C) of Section 10. (1)An application under clause (i) or clause (ii) or clause (iii) or
clause (iv) of first proviso to clause (23C) of section 10 for the grant of approval of a fund or trust or
institution, or university or other educational institution or any hospital or other medical institution
(hereinafter referred to as 'the applicant') shall be made in the following Form, namely:-
(i) Form No. 10A in case of application under clause (i) or clause (iv) of first proviso to clause
(23C) of section 10 to the Principal Commissioner or Commissioner authorised by the Board;
or
(ii) Form No. 10AB in case of application under clause (ii) or clause (iii) of first proviso to clause
(23C) of section 10 to the Principal Commissioner or Commissioner under the said proviso.
(2) The application under sub-rule (1) shall be accompanied by the following documents, as required by
Form Nos. 10A or 10AB, as the case may be, namely: —
(a) where the applicant is created or established, under an instrument, self-certified copy of such
instrument creating or establishing the applicant;
(b) 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 applicant;
(c) 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;
(d) self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010),
if the applicant is registered under such Act;
(e) self-certified copy of existing order granting approval under clause (23C) of section 10;
(f) self-certified copy of order of rejection of application for grant of approval under clause (23C) of
section 10, if any;
(g) 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
applicant 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;
(h) 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
32
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
immediately preceding the year in which the said application is made) for which such accounts
have been made up and self-certified copy of the report of audit as per the provisions of section
44AB for such period;
(i) where the income of the applicant includes profits and gains of business as per the provisions of
sub-section (4A) 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 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 copy of the report of audit as per the provisions of
section 44AB for such period;
(j) note on the activities of the applicant.
(3) Form Nos. 10A or 10AB, as the case may be, shall be furnished electronically, —
(i) under digital signature, if the return of income is required to be furnished under digital
signature;
(ii) through electronic verification code in a case not covered under clause (i).
(4) Form Nos. 10A or 10AB, as the case may be, shall be verified by the person who is authorised to
verify the return of income under section 140, as applicable to the applicant.
(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner,
authorised by the Board shall pass an order in writing granting approval under clause (i) or (iii) of the
second proviso read with the ninth proviso to clause (23C) of section 10 in Form No. 10AC and issue a
sixteen digit alphanumeric Unique Registration Number (URN) to the applicants making application as
per clause (i) of the sub-rule (1).
(6) If, at any point of time, it is noticed that Form No. 10A has not been duly filled in by not providing,
fully or partly, or by providing false or incorrect information or documents required to be provided
under sub-rules (1) or (2) or by not complying with the requirements of sub- rules (3) or (4), the
Principal Commissioner or Commissioner, as referred to in sub-rule (5), after giving an opportunity of
being heard, may cancel the approval granted in Form No. 10AC and Unique Registration
Number(URN) issued under sub-rule (5), and such approval in Form No.10AC or such Unique
Registration Number (URN) shall be deemed to have never been granted or issued.
(7) In case of an application made under clause (iv) of first proviso to clause (23C) of section 10 during
previous year beginning on 1st day of April, 2021, the provisional approval shall be effective from the
assessment year beginning on 1st day of April, 2022.
(8) In case of an application made in Form 10AB under clause (ii) of the sub-rule (1), the order of
approval or rejection or cancellation under second proviso read with the ninth proviso to clause (23C) of
section 10 shall be in form 10AD and in case if the approval is granted, sixteen digit alphanumeric
number Unique Registration Number (URN) shall be issued, by the Principal Commissioner or
Commissioner referred to in second proviso to clause (23C) of section 10.
(9) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax
(Systems), as the case may be, shall:
(i) lay down the form, data structure, standards and procedure of:
(a) furnishing and verification of Form Nos. 10A or 10AB, as the case may be;
(b) passing the order under second proviso to clause (23C) of section 10.
(ii) be responsible for formulating and implementing appropriate security, archival and
retrieval policies in relation to the form so furnished or the order so passed.”.
(3) In the principal rules, in rule 5C,-
(a) In sub-rule (1),−
(A) in clause (i), for the words, figures and letters “duplicate in Form No. 3CF-I”, the words,
figure and letters “Form No. 3CF” shall be substituted;
(B) in clause (ii), for the words, figures and letters “duplicate in Form No. 3CF-II”, the words,
figure and letters “Form No. 3CF” shall be substituted;
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
33
(b) after sub-rule (1), the following sub-rules shall be inserted, namely:-
“(1A) Form No. 3CF shall be furnished electronically, —
(i)
under digital signature, if the return of income is required to be furnished
under digital signature;
(ii)
through electronic verification code in a case not covered under clause (i).
(1B) Form No. 3CF shall be verified by the person who is authorised to verify the return of
income under section 140, as applicable to the applicant.
(1C) The Principal Director General of Income-tax (Systems) or the Director General of
Income-tax (Systems), as the case may be, shall:
(i)
lay down the form, data structure, standards and procedure of furnishing and
verification of Form No. 3CF;
(ii) be responsible for formulating and implementing appropriate security, archival
and retrieval policies in relation to the said application made.”;
(c) In sub-rule (2), for the figures and letters “3CF-I”, the figure and letters “3CF” shall be
substituted;
(d) In sub-rule (3), for the figures, letters and words “3CF-I or, as the case may be, Form No. 3CF-
II”, the figure and letters “3CF” shall be substituted;
(e) In sub-rule (5), for the figures, letters and words “3CF-I or Form No. 3CF-II”, the figure and
letters “3CF” shall be substituted.
(4) In the principal rules, after rule 5C, the following rule shall be inserted, namely: -
“5CA Intimation under Fifth Proviso to sub-section (1) of section 35. (1). An intimation under fifth
proviso to sub-section (1) of section 35 by a research association, university, college or other institution
referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of said sub-section
(hereinafter referred to as 'the applicant') shall be made in Form No.10A to the Principal Commissioner
of Commissioner authorised by the Board.
(2) The application under sub-rule (1) shall be accompanied by the following documents, as required by
Form No.10A, namely:—
(a) where the applicant is created or established under an instrument, self-certified copy of the
instrument;
(b) where the applicant created or established otherwise than under an instrument, self-certified
copy of the document evidencing the creation or establishment of the applicant;
(c) 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;
(d) self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of
2010), if the applicant is registered under such Act;
(e) self-certified copy of existing Notification granting approval under section 35.
(3) Form No. 10A shall be furnished electronically, —
(i)
under digital signature, if the return of income is required to be furnished under digital
signature;
(ii)
through electronic verification code in a case not covered under clause (i).
(4) Form No. 10A shall be verified by the person who is authorised to verify the return of income under
section 140, as applicable to the applicant.
(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner,
authorised by the Board shall issue a sixteen digit alphanumeric Unique Registration Number (URN) to
the applicants making application as per sub-rule (1).
(6) If, at any point of time, it is noticed that Form No.10A has not been duly filled in by not providing,
fully or partly, or by providing false or incorrect information or documents required to be provided
under sub-rules (1) or (2) or by not complying with the requirements of sub- rules (3) or (4), the
34
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Principal Commissioner or Commissioner, after giving an opportunity of being heard, may cancel the
Unique Registration Number (URN) issued under sub-rule (5)and such Unique Registration Number
(URN) shall be deemed to have never been issued.
(7) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax
(Systems), as the case may be, shall:
(i)lay down the data structure, standards and procedure of furnishing and verification of Form
No. 10A; and
(ii) be responsible for formulating and implementing appropriate security, archival and
retrieval policies in relation to the said form so furnished.”.
(5) In the principal rules, in rule 5F, in sub-rule (2),-
(i) in clause (a), for the words, figures and letters “duplicate in Form No. 3CF-III”, the words, figure
and letters “Form No. 3CF” shall be substituted;
(ii) after clause (a) the following clauses shall be inserted, namely:-
“(aa) Form No. 3CF shall be furnished electronically, —
(i) under digital signature, if the return of income is required to be furnished under
digital signature;
(ii) through electronic verification code in a case not covered under clause (i).
(ab) Form No. 3CF shall be verified by the person who is authorised to verify the return of income
under section 140, as applicable to the applicant.
(ac) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax
(Systems), as the case may be, shall:
(i)
lay down the form, data structure, standards and procedure of furnishing and
verification of Form No.3CF;
(ii) be responsible for formulating and implementing appropriate security, archival and
retrieval policies in relation to the said application made.”.
(iii) in clause (b) for the figures and letters “3CF-III”, the figure and letters “3CF” shall be substituted;
(iv) in clause (d), for the figures and letters “3CF-III” the figure and letters “3CF” shall be substituted.
(6) In the principal rules , for rule 11AA, the following rule shall be substituted, namely: -
“11AA . Requirement for approval of institution of fund under clause (vi) of sub-section (5) of section
80G. (1) An application for approval under clause (vi) of sub-section (5) of section 80G, the institution
or fund (hereinafter referred to as 'the applicant') shall be made in the following Form, namely:-
(a) Form No. 10A in case of application under clause (i) or clause (iv) of first proviso to sub-
section (5) of section 80G to the Principal Commissioner or Commissioner authorised by
the Board; or
(b) Form No. 10AB in case of application under clause (ii) or clause (ii) of first proviso to sub-
section (5) of section 80G to the Principal Commissioner or Commissioner authorised
under the said proviso.
(2) The application under sub-rule (1) shall be accompanied by the following documents, as
required by Form Nos. 10A or 10AB, as the case may be, namely:—
(a) where the applicant is created, or established, under an instrument, self-certified copy
of the instrument;
(b) 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
applicant;
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
35
(c) 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;
(d) self-certified copy of registration under Foreign Contribution (Regulation) Act,
2010(42 of 2010), if the applicant is registered under such Act;
(e) self-certified copy of existing order granting registration under clause (vi) of sub-
section (5) of section 80G;
(f) self-certified copy of order of rejection of application for grant of approval under
clause (vi) of sub-section (5) of section 80G, if any;
(g) 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 applicant 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;
(h) note on the activities of the applicant.
(3) Form Nos. 10A or 10AB, as the case may be, shall be furnished electronically, —
(i) under digital signature, if the return of income is required to be furnished under digital
signature;
(ii) through electronic verification code in a case not covered under clause (i).
(4) Form Nos. 10A or 10AB, as the case may be, shall be verified by the person who is authorised to
verify the return of income under section 140, as applicable to the applicant.
(5) On receipt of an application in Form No.10A, the Principal Commissioner or Commissioner,
authorised by the Board shall pass an order in writing granting approval under clause (i) or (iii) of
the second proviso read with third proviso of sub-section (5) of section 80G in form 10AC and issue
a sixteen digit alphanumeric Unique Registration Number (URN) to the applicants making
application as per clause (a) of the sub-rule (1).
(6) If, at any point of time, it is noticed that form 10A has not been duly filled in by not providing, fully
or partly, or by providing false or incorrect information or documents required to be provided under
sub-rule (1) or (2) or by not complying with the requirements of sub- rule (3) or (4), the Principal
Commissioner or Commissioner, as referred to in sub-rule (5), after giving an opportunity of being
heard, may cancel the approval granted in Form No. 10AC and Unique Registration Number
(URN), issued under sub-rule (5),and such approval or such Unique Registration Number (URN)
shall be deemed to have never been granted or issued.
(7) In case of an application made under clause (iv) of first proviso to sub-section(5) of section 80G, the
provisional approval shall be effective from date of order, as referred to in sub- rule (5).
(8) In case of an application made in Form No. 10AB under clause (ii) of the sub-rule (1), the order of
approval or rejection or cancellation under second proviso to sub-section (5) of section 80G shall
be in Form No. 10AD and in case if the approval is granted, sixteen digit alphanumeric number
Unique Registration Number (URN) shall be issued, by the Principal Commissioner or
Commissioner referred to in second proviso to sub-section (5) of section 80G.
(9) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax
(Systems), as the case may be, shall:
(i) lay down the data structure, standards and procedure of ,-
(a) furnishing and verification of Form Nos. 10A or 10AB, as the case may be;
(b) passing the order under second proviso to sub-section (5) of section 80G.
(ii) be responsible for formulating and implementing appropriate security, archival and
retrieval policies in relation to the said application made or order so passed as the case may
be.”.
36
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(7) In the principal rules, for rule 17A, the following rule shall be substituted, namely:-
“17A Application for registration of charitable or religious trusts etc. (1). An application under sub-
clause (i) or sub-clause(ii) or sub-clause(iii) or sub-clause(iv) or sub-clause(v) or sub-clause(vi) of
clause (ac)of sub-section (1) of section 12A for registration of a charitable or religious trust or
institution (hereinafter referred to as 'the applicant') shall be made in the following Form, namely:-
(i) Form No. 10A in case of application under sub-clause (i) or (vi) of clause (ac)of sub-section
(1) of section 12A to the Principal Commissioner or Commissioner authorised by the Board; or
(ii) Form No. 10AB in case of application under sub-clause (ii) or (iii) or (iv) or (v) of clause
(ac)of sub-section (1) of section 12A to the Principal Commissioner or Commissioner under
the said clause.
(2) The application under sub-rule (1) shall be accompanied by the following documents, as required by
Form Nos.10A or 10AB, as the case may be, namely:—
(a)
where the applicant is created, or established, under an instrument, self-certified copy of such
instrument creating or establishing the applicant;
(b)
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 applicant;
(c)
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;
(d)
self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010(42 of 2010),
if the applicant is registered under such Act;
(e)
self-certified copy of existing order granting registration under section 12A or section 12AA or
section 12AB, as the case may be;
(f)
self-certified copy of order of rejection of application for grant of registration under section 12A
or section 12AA or section 12AB, as the case may be, if any;
(g)
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
applicant 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;
(h)
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 copy of the report of audit as per the provisions of section
44AB for such period;
(i)
where the income of the applicant includes profits and gains of business as per the provisions of
sub-section (4A) 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 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 copy of the report of audit as per the provisions of
section 44AB for such period;
(j)
self-certified copy of the documents evidencing adoption or modification of the objects;
(k)
note on the activities of the applicant.
(3) Form Nos. 10A or 10AB, as the case may be, shall be furnished electronically, —
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
37
(i)
under digital signature, if the return of income is required to be furnished under digital
signature;
(ii)
through electronic verification code in a case not covered under clause (i).
(4) Form Nos. 10A or 10AB, as the case may be, shall be verified by the person who is authorised to
verify the return of income under section 140, as applicable to the applicant.
(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner,
authorised by the Board shall pass an order in writing granting registration under clause (a), or
clause (c), of sub-section (1) of section 12AB read with sub-section (3) of the said section in Form
No.10AC and issue a sixteen digit alphanumeric Unique Registration Number (URN) to the
applicants making application as per clause (i) of the sub-rule (1).
(6) If, at any point of time, it is noticed that Form No. 10A has not been duly filled in by not providing,
fully or partly, or by providing false or incorrect information or documents required to be provided
under sub-rules (1) or (2) or by not complying with the requirements of sub-rules (3) or (4), the
Principal Commissioner or Commissioner, as referred to in sub-rule (5), after giving an opportunity
of being heard, may cancel the registration in Form No. 10AC and Unique Registration Number
(URN), issued under sub-rule (5), and such registration or such Unique Registration Number (URN)
shall be deemed to have never been granted or issued.
(7) In case of an application made under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A
during previous year beginning on 1st day of April, 2021, the provisional registration shall be
effective from the assessment year beginning on 1st day of April, 2022.
(8) In case of an application made in Form No. 10AB under clause (ii) of the sub-rule (1), the order of
registration or rejection or cancellation of registration under sub-clause (ii) of clause (b) of sub-
section (1) of section 12AB shall be in Form No.10AD and in case if the registration is granted,
sixteen digit alphanumeric number Unique Registration Number (URN)shall be issued by the
Principal Commissioner or Commissioner referred to in of sub-section (1) of section 12AB.
(9) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax
(Systems), as the case may be, shall:
(i)
lay down the form, data structure, standards and procedure of ,-
(a) furnishing and verification of Form Nos. 10A or 10AB ,as the case may be;
(b) passing the order under clause (a), sub-clause (ii) of clause (b) and clause (c) of
sub-section (1) of section 12AB.
(ii) be responsible for formulating and implementing appropriate security, archival and
retrieval policies in relation to the said application made or order so passed as the case may
be.”.
(8) In the principal rules, after rule 18AAAAA, the following rule shall be inserted, namely: -
“18AB. Furnishing of Statement of particulars and certificate under clause (viii) and clause (ix) of
sub-section (5) of section 80G or under sub-section (1A) of section 35. (1) For the purpose of clause
(viii) of sub-section (5) of section 80G and clause (i) to sub-section (1A) of section 35, the prescribed
authority shall be the Principal Director General of Income-tax (Systems) or the Director General of
Income-tax (Systems) as the case may be.
(2) Statement of particulars required to be furnished by any research association, university, college or
other institution or company or fund (hereinafter referred to as reporting person) under clause (viii) of
sub-section (5) of section 80G or under clause (i) to sub-section (1A) of section 35 shall be furnished in
respect of each financial year, beginning with the financial year 2021-2022, in Form No. 10BD and shall
be verified in the manner indicated therein.
38
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(3) The reporting person, referred to in sub-rule (2), shall, while aggregating the amounts for
determining the sums received for reporting in respect of any person, —
(i) take into account all the donations of the same nature paid by that person during the
financial year; and
(ii) proportionately attribute the value of the donation or the aggregated value of all the
donations to all the persons, in a case where the donation is recorded in the name of more
than one person and where no proportion is specified by the donors, attribute equally to all
the donors.
(4) Form No. 10BD, shall be furnished electronically,—
(i)
under digital signature, if the return of income is required to be furnished under digital
signature;
(ii)
through electronic verification code in a case not covered under clause (i).
(5) Form No. 10BD shall be verified by the person who is authorised to verify the return of income under
section 140, as applicable to the assessee.
(6) The reporting person shall furnish the certificate as referred to in clause (ix) of sub-section (5) of
section 80G or in clause (ii) to sub-section (1A) to section 35, to the donor in Form No. 10 BE specifying
the amount of donation received during financial year from such donor, beginning with the financial
year 2021-2022.
(7) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax
(Systems), as the case may be, shall -
(i) lay down the, ,-
(a) data structure, standards and procedure of furnishing and verification of Form No.
10BD, single or multiple;
(b) the procedure to submit correction statement for rectification of any mistake or to
add, delete or update the information furnished in Form No. 10BD; and
(c) the procedure, formats and standards for the purposes of generation and download
of certificates in Form No. 10BE
(ii) be responsible for,-
(a) formulating and implementing appropriate security, archival and retrieval policies
in relation to the Form No.10BD so furnished; and
(b) the day-to-day administration in relation to the generation and download of
certificates in Form No. 10BE, from the web portal specified by him or the person
authorised by him.
(8) The certificate referred to in sub-rule (6) is required to be furnished to the donor on or before the
31stMay, immediately following the financial year in which the donation is received.
(9) Form No. 10BD referred to in sub-rule (1) shall be furnished on or before the 31stMay, immediately
following the financial year in which the donation is received.”.
(9) In the principal rules in the APPENDIX II, -
(i) For Form Nos. 3CF-I, 3CF-II and 3CF-III, the following Form shall be substituted, namely: -
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
39
“FORM NO. 3CF
(See rules 5C, 5D, 5E and 5F)
Application for registration or approval
Incorporation/constitution details
1
PAN
A
B
C
D
E
1
2
3
4
F
2. Section Code <drop down>
3
Type of constitution
Trust
Society
Section 8
company
Any
other
company
Others
3a Whether the applicant is established under an
instrument?
Yes
No
3b Date of Incorporation/Creation/Registration
3c Registration or Incorporation Number
3d Authority Granting Registration/Incorporation
4
Whether the applicant is registered on DARPAN
portal or under FCRA Act or any provision of
Income-tax Act?
Yes
No
4a Relevant Law/Portal
4b Registration No.
4c Date of Registration No.
4d Authority granting registration
4e Date from which registration is effective
5
Whether any application for approval u/s 35(1)
(ii)/ (iia)/(iii) of Income-tax Act, 1961 made by the
applicant in the past has been rejected?
Yes No
Details of key persons
6a Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of Soceity/Members of the Governing Council/ Director
(s)/ shareholders holding 5% or more of shareholding / Office Bearer (s)/:
S.No.
Name
Relation
Percentage of
shareholding
in case of
shareholder
Unique
Identification
Number
ID code
Address
Mobile
number
E-mail
address
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
Percentage of
beneficial ownership
Operational details
7
Details of laboratory/research facility/ university/college/other institution being managed/controlled/administered/owned by the
applicant
Name of the
laboratory/research
facility/
university/college/other
institution
Whether
covered under
section
35?(Yes/No)
Year of
establishment
Nature
of
activity
Address Whether
owned by
applicant?
(Yes/No)
Person- in - charge
Name
Contact-
Number
E-mail
ID
Unique
Identification
Number
8
If applicant has any income in the nature of profits and gains of business, then provide the following details
Whether the business is incidental to the attainment
of the objectives of the trust or institution?
Nature of
Business
Address of
the business
Whether separate books of
account maintained?
Yes/No
Yes/No
9
Details of all Accounts held by the applicant at the time of application in a financial institution being a banking company or
a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking
institution referred to in section 51 of that Act)
S.No.
IFS Code of the financial institution
Name of the financial
institution
Account
Number
40
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
10
Details of all land or buildings or both held by the applicant
Address of the land or
buildings
Size of land
or buildings
in square
metres
Purchase
consideration
paid/payable
Stamp value at
the time of
acquisition
Mode of
acquisition
(Acquired/gifted)
Date of
Acquisition
Details of research
employees/facilities
11
Total number of employees of the applicant as on date of the application:
12
Out of the total number of employees above, total number of employees engaged in scientific, social or statistical
research activity as on date of the application:
13 Details of research facilities/ assets owned by Research Association as on date of the application:
S.No.
Description of the equipment
Date of Acquisition
Cost of acquisition
Details of research Projects
14 Details of research projects undertaken during previous three years:
S.
No.
(i)
Name
of the
Project
(ii)
Name of
the
Investigator
(iii)
Association
of
Investigators
with
Applicant
Organisation
(iv)
Duration of
Project
From
(dd/mm/yyyy)
To
(dd/mm/yyyy)
(v)
Project
cost/
estimated
project
cost in
case of
ongoing
project
(Rs.)
(vi)
Out of (vi),
amount
paid
to other
R&D
institution
for
completion
of project
(vii)
Date of
initiation
of
Project
(viii)
Current
status of
the Project
(ix)
Details of research
Articles
15
Details of research articles/ papers published in any eminent national/ international Research Journal during previous three years:
S.
No.
Title of the
Publication
*
Name
of
Authors
Association
of authors
with
Applicant
organisation
Name
of the
Journal
Journal Reference
Number (pISSN/
eISSN/ ISBN)
Journal
Indexing details
Date/Month of
publication
(Vol./No./Year)
No. of
times cited
as on date
of the
application
Details of Patent or other similar rights
16
Details of patent, copyrights, trademarks or other similar rights applied for or registered in the name of the applicant organisation:
(a)
Details of patents Applied/granted:
S.No.
Title of
Invention
Description
Name(s)
of the
Inventor(s)
Association
of the
Inventor(s)
with the
Applicant
organisation
Whether
Patent
applied/patent
granted
Patent
application
Number
and
date/Patent
Number
and date
If
commercialised
or
implemented,
then by whom
Earnings from
patents till date
of
application(Rs.)
(b) Details of Details of Copyrights Applied/granted:
S.No.
Title of
creation for
which the copy
right has been
applied/granted
Description
Name(s)
of the
Author(s)
Association
of the
Author(s)
with the
Applicant
organisation
Whether
copy Rights
applied/Copy
rights
granted
Copy
Rights
application
Number
and
date/Copy
Right
Number
and date
If
commercialised
or
implemented,
then by whom
Earnings
from Copy
Rights till
date of
application
(Rs.)
(c) Details of trade marks or other similar rights applied/granted:
S.No.
Title of
Trade
marks
or other
similar
Description
Name(s) of
the
Inventor(s)
Association
of the
Inventor(s)
with the
Applicant
Whether
trade
marks
applied/
Trade
Trade marks
Application
Number and
date/ Trade
Mark
If trade mark is
commercially
used, then by
whom
Earnings
from
trademarks
or other
similar rights
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
41
rights
organisation
Marks
granted
Number and
date
till date of
application
(Rs.)
(d) Details of new products, processes, methods, techniques developed:
S.No.
Category: New
product/
process/
method/
technique
Title
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.)
(e) Details of improvements made in the existing products, processes, methods, techniques:
S.No.
Category:
New product/
process/
method/
technique
Title
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 product/
process/
method/
technique
Title
Description
Name(s) of
the
Authors(s)
Association of
the Authors(s)
with the
Applicant
organisation
Whether the
theory/hypothesis is
widely accepted.
Earnings
till date of
application
(Rs.)
(g) Details of Products of Import Substitution:
S.No
Description of the Product
Brief Description on How it Resulted in Import Substitution
Details of Seminars,
Conferences etc
17
Details of seminars, conferences, workshops, training courses, etc conducted by the Association during the previous three years:
S.No.
Subject of the Seminar,
Conference, Workshop,
Training Course, etc.
Date(s) on
which held
Estimated fund
allocation (Rs.)
Relevance to the research area or
the activity carried out by the
Association
FROM
TO
Details of Future
Research projects etc.
18
Details of programme of research projects to be undertaken during the forthcoming years:
S.No.
Name of the project
Proposed
date
of
start
of
project
Duration
of
project
Estimated fund
allocation
Description
of
research to be
undertaken
Educational
Activities etc
19. Details of Educational courses offered by the applicant:
S. No.
Details of Courses offered
(A)
Total number of students
pursuing the courses
offered at (A)
(B)
Out of (B), total number of
students engaged in
research activities
(C)
Assets and liabilities
20 Has return of income been filed for the last assessment year for which the due date has expired
Yes
No
The details in row 21 to 28 are to be provided as on date of application (amount in rupees) :
21 Corpus
22
Funds/reserves and surplus other than
corpus
23 Long term liabilities
24
Other liabilities
25 Land and Building
26
Other fixed assets
42
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
27 Investments/deposits made into one or more of the forms or modes specified in sub-section (5) of section
11
28 Other assets
Income details
29 Income received in three previous years immediately preceding the previous year in which application is made:
Year
Donations Received for
Research Purposes
Donation Received for purposes
other than research
Grant Received
for research
purposes
Other
income
Total
Income
Corpus
Non
Corpus
Corpus
Non Corpus
Expenditure
details
30 Please provide the following expenditure details for three previous years immediately preceding the previous year in which
application is made:
S.No.
Previous
year
Amount applied for
Scientific/Social
Science/Statistic
Research
Amount applied for
non-Research
activities
Total Application
Amount accumulated
for objects of the
Association
I
_,son/daughter of
,hereby declare that the details given in the form are true and correct to the
best of my knowledge and belief.
I undertake to communicate forth with any alteration in the terms of the trust/society/non profit company,or in the rules governing the
Institution, made at any time here after. I further declare that I am filing this form in my capacity as ________(designation)having
Permanent Account Number (PAN)____________and that I am competent to file this form and verify it.
Date Signature
ANNEXURE
To be furnished by a research association claiming exemption under section 10(21) Financial Year. _______________
1.
Details of investment made in modes not prescribed under section 11(5)
Nature
of
Investment
Amount of Investment
(as
on
date
of
the
application)
Date
of
investment
Nominal
value
of
Investment
Income
from
investment during the
last previous year
2.
Details of investment made by persons having substantial interest in the association as referred to in section 13(3)
Provide the nominal value of investment in Rs.
Person
Shares (In Rs)
Security (In Rs)
Any other property (In
Rs)
Benefit to interested person
3.
Whether any part of the income or any property of the association was used or applied, in a manner which results directly or indirectly
in conferring any benefit, amenity or perquisite (whether converted into money or not) on any interested person.
Yes
No
4.
If yes above, specify value of the benefit in Rs.
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
43
Deemed Income
5.
Amount deemed to be income of the association by virtue of section 11(3), as applicable by the first proviso to section 10(21).
Certified that the above information is true to the best of my knowledge and belief.
Place _______________
Signature _______________
Date _______________
Designation _______________
Full Address_______________
Instructions to fill Form No. 3CF
1.
The name, address and contact details, as per the database of the applicant, will be displayed on the screen.
2.
In row 2 the following codes to be provided:
Nature of organisation
Code
Research association as under sub-clause (ii) of sub-section (1) of section 35
1
University, College or other institution as under sub-clause (ii) of sub-section (1) of
section 35
2
Research association as under sub-clause (iii) of sub-section (1) of section 35
3
University, College or other institution as under sub-clause (iii) of sub-section (1) of
section 35
4
Company as under sub-clause (iia) of sub-section (1) of section 35
5
3.
Row number 3(b), 3(c) and 3(d) are required to be filled only when the answer to question in row number 3(a) is yes.
4.
Answer to question in row number 4 should be yes, if the applicant is registered under Income-tax Act or with Darpan
portal or under FCRA 2010 (42 of 2010),. Row number 4(a) to 4(e) are required to be filled, if the answer to question in
row number 4 is yes. Incorporation/Creation/Registration details provided in row number 3(b), (c) and (d) should not be
provided here. If the applicant receives or intends to receive any grant or assistance from either the Central Government
or State Government then the registration number with Darpan Portal of the Niti Aayog should be mandatorily provided
by the applicant. Registration details are to be provided with respect to all the registrations under Income-tax Act and
registration with Darpan portal and under FCRA 2010 as per the following table:
Law
Mandatory/
Non-
mandatory
Registration No.
Date of Registration
No.
Authority granting
registration
Date from which
registration is
effective
Registration
u/s
12A/AA/AB
of
Income-tax
Act,
1961
Mandatory, if
registered
Number
of
Order
granting registration
is to be provided
Date of Order
Jurisdiction details of
the
Income
Tax
Authority
which
granted
the
registration is to be
provided
First
date
of
the
previous year from
which the registration
is effective
Approval
u/s
10(23C)
of
Income-tax
Act,
1961
Mandatory, if
approved
Number
of
Order
granting approval is
to be provided
Date of Approval
Jurisdiction details of
the
Income
Tax
Authority
which
granted
the
registration is to be
provided
First
date
of
the
previous year from
which the registration
is effective
Approved as a
Scientific and
Industrial Research
Organization by
DSIR
Mandatory, if
registered
Number
of
Order
granting approval is
to be provided
Date of Approval
DSIR
First date of the
previous year from
which the registration
is effective
Registration u/s 35
of Income-tax Act,
1961
Mandatory, if
registered
Number
of
Notification by the
Central Government
Date of Notification
Central Government
First
date
of
the
previous year from
which
the
Notification
is
effective
FCRA, 2010
Mandatory
if
registered
under FCRA
Registration number
is to be provided
Date of Order
Ministry of Home
Affairs
Date
from
which
such
approval
is
effective
44
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Registration number
with Darpan portal
of Niti Aayog
Mandatory
if
the
applicant
receives
or
intends
to
receive
any
grant
or
assistance
from either the
Central
Government or
State
Government
Registration number
is to be provided
Date of registration
Niti Aayog
Date
from
which
such
approval
is
effective
Others
Mandatory
if
applicant
has
any
other
registration
under
the
Income-tax
Act
Registration number
is to be provided
Date of registration
Appropriate authority
Date
from
which
such
approval
is
effective
5.
For row number 6a, column “Relation”, one or more of the following shall be selected:
a.
Author
b.
Founder
c.
Settlor
d.
Trustee
e.
Members of society
f.
Members of the Governing Council
g.
Director
h.
Shareholders holding 5% or more of shareholding
i.
Members of the Governing Council
j.
Office Bearer (s)
6.
In row 6a, 6b and 7 in the column, unique identification number, the following should be filled:
a.
If PAN or Aadhaar number is available, the same should be mandatorily filled and the following ID code
shall be filled:
Type of Identification
Code
PAN
1
Aadhaar Number
2
b.
If neither PAN or Aadhaar is available, one of the following should be filled:
Type of Identification
Code
Taxpayer Identification Number of the country
where the person resides;
3
Passport number;
4
Elector's photo identity number
5
Driving License number
6
Ration card number
7
7.
Row 13 is applicable for code 1, 3 and 5 in row 2. For description of equipment one of the following options should be
selected:
i.
Plant and Machinery
ii.
Land and Building
iii.
Other assets
8.
In row 14, 15 and 16(a), 16(b), 16(c), 16(d), 16(e), 16(f) for association with Applicant Organisation, one of the
following options should be selected:
i.
Principal Officer
ii.
Director
iii.
Employee
iv.
Members of the Governing Council
v.
Office Bearer (s)
vi.
Others
9.
In row 14 for current status of project, one of the following should be selected :
i.
Ongoing
ii.
Completed
10. In row 15 details of only original research articles to be submitted. No details of case study/ reviews/ editorial/ letter to
editor/ etc. to be submitted.
11. Row 19 to be filled if code 2 or code 4 selected in row 2.
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
45
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 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 such Act;
self-certified copy of existing Notification granting approval under section 35;
a comprehensive note on research activities of the applicant;
self-certified copy of audited annual accounts of the applicant for the last three years;
self-certified copy of Donors, along with their names, complete postal address and the amount paid by each of them
to the applicant during last three years. Mention PAN or aadhar of donors paying the sums in excess of fifty
thousand rupees in any of the three financial years;
note on research activities undertaken by the applicant.
Instructions to fill Annexure in case claiming exemption 10 (21)
1.
In row 2 in “Person” one of the following should be selected :
a.
Founder of applicant
b.
Any person who has made contribution exceeding rupees one lakh to the applicant
c.
Any member of a Hindu undivided family (HUF) where the HUF is a founder
d.
The manager (by whatever name called) of the applicant
e.
A relative of the founder, member of the manager
f.
Any concern in which any of the persons referred to in a-e have a substantial interest.
2.
In row 4 if any benefit has been specified provide a detailed statement of the nature of the benefit, amenity or perquisite.”
(ii) For the Form No. 10A, the following Form shall be substituted, namely: -
“FORM NO. 10A
(See rule 2C or 5CA or 11AA or 17A)
Application for registration or provisional registration or intimation or approval or provisional approval
Incorporation/constitution details
1
PAN
A
B
C
D
E
1
2
3
4
F
2.
Section Code
3
Nature of activities
Charitable
Religious
Religious cum
charitable
4
Type of constitution
Trust
Society
Company
Others
4a
Whether the applicant is established under an
instrument?
Yes
No
4b
Date of Incorporation/Creation/Registration
4c
Registration or Incorporation Number
4d
Authority Granting Registration/Incorporation
5
Objects of the applicant
6
Whether the trust deed contains clause that the trust is
irrevocable?
Yes
No
Other registrations
7
Whether the applicant is registered on DARPAN portal
or under FCRA Act or any provision of Income-tax
Act?
Yes
No
7a
Relevant Law/Portal
7b
Registration No.
7c
Date of Registration
7d
Authority granting registration
7e
Date from which registration is effective
8a
Whether any application for registration made by the
applicant in the past has been rejected?
Yes
No
8b
Whether claiming exemption under clause 21 of section 10
of the Income-tax Act
Yes
No
D
et
9a
Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the Governing Council/
Director (s)/ shareholders holding 5% or more of shareholding / Office Bearer (s) as on the date of application:
46
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
S.No
Name
Relation
Percentage
of
shareholding
in case of
shareholder
Unique
Identification
Number
ID code
Address
Mobile
number
E-mail
address
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% or more) of such person as on the date of application:
S.No
Name
Unique
Identification
Number
ID code
Address
Percentage of
beneficial ownership
Assets and liabilities
10
Has return of income been filed for the last assessment year for which the due date has
expired
Yes
No
The details in row 11 to 19 are to be provided as on date of application (amount in rupees) :
11
Corpus
12
Funds/reserves and surplus other than corpus
13
Long term liabilities
14
Other liabilities
15
Land and Building
16
Other fixed assets
17
Investments/deposits made into one or more of the forms or modes specified in sub-section (5) of
section 11
18
Investments/deposits other than mentioned in row number 17 above
19
Other assets
Income details
20
Income received in three previous years immediately preceding the previous year in which application is made:
Year
Grants received from
Central or State
Government
Grants received from Companies
under Corporate Social
Responsibility
Other Specific
Grants
Other
income
Total
Religious
activities
21a
Whether the fund or the institution has incurred any expenditure of religious nature
Yes
No
21b
If yes, please provide the following details for three previous years immediately preceding the previous year in which
application is made:
S.No.
Previous year
Total Income
Expenditure of Religious
Nature
Percentage to Total Income
I
_,son/daughter of
,hereby declare that the details given in the form are true and correct to the
best of my knowledge and belief.
I undertake to communicate forth with any alteration in the terms of the trust/society/non profit company, or in the rules governing the
Institution ,made at any time hereafter.I further declare that I am filing this form in my capacity as ________(designation)having
Permanent Account Number (PAN)____________and that I am competent to file this form and verify it.
Date Signature
Instructions to fill Form No. 10A
1.
The name, address and contact details, as per the database of the applicant, will be displayed on the screen.
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
5
Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (vi) of clause (23C) of section 10)
05
6
Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (via) of clause (23C) of section 10)
06
7
Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (iv) of clause (23C) of section 10)
07
8
Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (v) of clause (23C) of section 10)
08
9
Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered
09
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
47
Application for intimation under Fifth proviso to sub-section (1) of section 35, select one of the following code in row 2:
Sr.no
Category
Relevant Clause of sub-section(1) of section 35
Section
Code
1.
Research Association
Clause(ii)
Scientific Research
13
Clause(iii)
Social Science Research
14
Statistical Research
15
2.
University, college or
other institution
Clause(ii)
Scientific Research
16
Clause(iii)
Social Science Research
17
Statistical Research
18
3.
Company
Clause(iia)
Scientific Research
19
3.
If applicant selects code 11 or 12 in row 2 then option “religious” in row 3 (nature of activities) shall not be applicable.
4.
If applicant selects code 13-19 in row 2 then row 3 (nature of activities) and row 5 (objects) shall not be filled.
5.
Row number 4(b), 4(c) and 4(d) are required to be filled only when the answer to question in row number 4(a) is yes.
6.
For the “objects of the applicant” in row number 5, any one or more of the following are to be selected:
7.
Answer to question in row number 7 should be yes, if the applicant is registered with Darpan portal or under FCRA 2010. Row
number 7(a) to 7(e) are required to be filled, if the answer to question in row number 7 is yes.
Incorporation/Creation/Registration details provided in row number 4(b), (c) and (d) should not be provided here. If the
applicant receives or intends to receive any grant or assistance from either the Central Government or State Government then
the registration number with Darpan Portal of the Niti Aayog should be mandatorily provided by the applicant. Registration
details are to be provided with respect to all the registrations under Income-tax Act and registration with Darpan portal and
under FCRA 2010 as per the following table:
Relevant
Law/Portal
To be enabled
when the
following codes
are selected in
row 2
Mandatory/Non-
mandatory
Registration No.
Date of
Registration
Authority
granting
registration
Date from
which
registration
is effective
Registration
u/s
10(23C)
clause
(iv)/(v)/(vi)/(via)
of
Income-tax
Act, 1961
03 or 04 or 05 or
06
Mandatory
Number of Order
granting approval
Date of Order
Jurisdiction details
of the Income Tax
Authority
which
granted
the
registration is to
be provided
First date of
the
previous
year
from
which
the
approval
is
effective
Registration
u/s
10(46) of Income-
tax Act, 1961
01-19
Mandatory
if
notified
under
section 10( 46)
Number
of
Notification
by
the
Central
Government
Date
of
Notification
Central
Government
Date
from
which
such
Notification is
effective
Registration
u/s
12A/AA/AB
of
Income-tax
Act,
1961
01
Mandatory
Number of Order
granting
registration is to
be provided
Date of Order
Jurisdiction details
of the Income Tax
Authority
which
granted
the
registration is to
be provided
First date of
the
previous
year
from
which
the
registration is
effective
Registration
u/s
35 of Income-tax
Act, 1961
13-19
Mandatory
Number
of
Notification
by
the
Central
Government
Date
of
Notification
Central
Government
First date of
the
previous
year
from
which
the
Notification is
effective
under sub-clause (vi) of clause (23C) of section 10)
10
Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (via) of clause (23C) of section 10)
10
11
Clause (i) of first proviso to sub-section (5) of section 80G
11
12
Clause (iv) of first proviso to sub-section (5) of section 80G
12
(i)
Religious
(ii)
Relief of poor
(iii)
Education
(iv)
Medical relief
(v)
Yoga
(vi)
Preservation of Environment (including watersheds, forests and wildlife)
(vii)
Preservation of Monuments or Places or Objects of Artistic or Historic interest
(viii)
Advancement of any other objects of general public utility
48
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Registration
u/s
80G of Income-
tax Act, 1961
11
Mandatory
Number of Order
granting
registration
Date of Order
Jurisdiction details
of the Income Tax
Authority
which
granted
the
registration is to
be provided
Date
from
which
such
registration is
effective
FCRA, 2010
01-19
Mandatory
if
registered
under
FCRA
Registration
number is to be
provided
Date of Order
Ministry of Home
Affairs
Date
from
which
such
approval
is
effective
Registration
number
with
Darpan portal of
Niti Aayog
01-19
Mandatory if the
applicant receives
or
intends
to
receive any grant
or assistance from
either the Central
Government
or
State Government
Registration
number is to be
provided
Date
of
registration
Niti Aayog
Date
from
which
such
approval
is
effective
Others
01-19
Mandatory
if
applicant has any
other registration
under the Income-
tax Act
Registration
number is to be
provided
Date
of
registration
Appropriate
authority
Date
from
which
such
approval
is
effective
8.
For row number 9a, column “Relation”, one or more of the following shall be selected:
a.
Author
b.
Founder
c.
Settlor
d.
Trustee
e.
Members of society
f.
Members of the Governing Council
g.
Director
h.
Shareholders holding 5% or more of shareholding
i.
Office Bearer (s)
9.
In row 9a and 9b, in the column, unique identification number, the following should be filled:
a.
If PAN or Aadhar number is available, the same should be mandatorily filled and the following ID code shall
be filled:
Type of Identification
Code
PAN
1
Aadhar Number
2
b.
If neither PAN or Aadhar is available, one of the following should be filled:
Type of Identification
Code
Taxpayer Identification Number of the country
where the person resides;
3
Passport number;
4
Elector's photo identity number
5
Driving License number
6
Ration card number
7
10. Row number 11 to 20 are required to be filled if:
(a)
If applicant selects code 02 or 07/08/09/10 or 12 in row 2; or
(b) If applicant selects code 01, 03/04/05/06 or 11 and option “no” is selected in row no 10.
11. If applicant selects code 12 in row 2 then row number 21a and 21b are to be filled.
12. The following documents are required to be attached:
Section
code
Documents required to be attached
01
where the applicant is created, or is established, under an instrument, self-certified copy of the
instrument;
where the applicant is created, or is established, 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, 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 12A or section 12AA or section
12AB, as the case may be.
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
49
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( to be
provided if answer to row 10 is “No”).
02
where the applicant is created, or is established, under an instrument, self-certified copy of the
instrument;
where the applicant is created, is established, 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, 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 copy of the report of audit as per the provisions of section 44AB for such period;
self-certified copy of order of rejection of application for grant of registration under section 12A or
section 12AA or section 12AB, as the case may be, if any;
03/04/05/06
where the applicant is created, or is established, under an instrument, self-certified copy of the
instrument;
where the applicant is created, or is established, 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, 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 clause (23C) of section 10 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 made, self-certified copies of the annual accounts of the applicant
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 (to be provided if
answer to row 10 is “No”).
07/08/09/10
where the applicant is created, is established, under an instrument, self-certified copy of the instrument;
where the applicant is created, is established, 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, 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 applicant
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;
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 made, self-certified copies of the annual accounts of the applicant
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 ( to be provided if
answer to row 10 is “No”).
12
where the applicant is created, or is established, under an instrument, self-certified copy of the
instrument;
where the trust is created, or the institution is established, otherwise than under an instrument, self-
certified copy of the document evidencing the creation of the trust, or establishment of the institution;
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;
where the applicant or the institution 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
50
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
applicant 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;
self-certified copy of order of rejection of application for grant of registration under section 80G, if any;
13-19
where the reporting person is constituted under an instrument, self-certified copy of the instrument;
where the reporting person is constituted otherwise than under an instrument, self-certified copy of the
document evidencing the creation, or establishment of the reporting person;
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;
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 Notification granting approval under section 35.
.”;
(iii) after Form No. 10AA the following Forms shall be inserted, namely: -
“FORM NO. 10AB
(See rule 2C or 11AA or 17A)
Application for registration or approval
Incorporation/constitution details
1
PAN
A
B
C
D
E
1
2
3
4
F
2.
Section Code
3
Nature of activities
Charitable
Religious
Religious cum
charitable
4
Type of constitution
Trust
Society
Company
Others
4a
Whether the applicant is established under an
instrument?
Yes
No
4b
Date of Incorporation/Creation/Registration
4c
Registration or Incorporation Number
4d
Authority Granting Registration/Incorporation
5
Objects of the applicant
6
Whether the trust deed contains clause that the trust is
irrevocable?
Yes
No
Other registrations
7
Whether the applicant is registered on DARPAN portal
or under FCRA Act or any provision of Income-tax
Act?
Yes
No
7a
Relevant Law/Portal
7b
Registration No.
7c
Date of Registration
7d
Authority granting registration
7e
Date from which registration is effective
8a
Whether any application for registration made by the
applicant in the past has been rejected?
Yes
No
8b
Whether claiming exemption under clause 21 of section 10
of the Income-tax Act
Yes
No
Details of key persons
9a
Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the Governing Council/
Director (s)/ shareholders holding 5% or more of shareholding / Office Bearer (s) as on the date of application:
S.No
Name
Relation
Percentage
of
shareholding
in case of
shareholder
Unique
Identification
Number
ID code
Address
Mobile
number
E-mail
address
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% or more) of such person as on the date of application:
S.No
Name
Unique
Identification
Number
ID code
Address
Percentage of
beneficial ownership
Oper
ation
10
Details
of
school/college/university/hospital/yoga
institute/
religious
places/any
other
institution
being
managed/controlled/administered/owned by the applicant
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
51
Name of the
school/college/university/hospital/yoga
institute/religious places/any other
institution
Nature
of
activity
Address
Whether
owned by
applicant?
(Yes/No)
Person- in - charge
Name
Contact-
Number
E-mail ID
11
If applicant has business undertaking as “property held under trust” within the meaning of section 11(4), then provide
the following details
Nature of Business
Address of the business
Whether separate books of account
maintained?
Yes/No
12
If applicant has any income in the nature of profits and gains of business, then provide the following details
Whether the business is incidental to the
attainment of the objectives of the trust or
institution?
Nature of
Business
Address of
the
business
Whether separate books of
account maintained?
Yes/NO
YES/NO
13
Details of all Accounts held by the trust or institution at the time of application in a financial institution being a banking
company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or
banking institution referred to in section 51 of that Act)
S.No.
IFS Code of the financial institution
Name of the financial
institution
Account
Number
14
Details of all land or buildings or both held by the applicant
Address of the land or
buildings
Size of land
or buildings
in square
metres
Purchase
consideration
paid/payable
Stamp value at
the time of
acquisition
Mode of
acquisition
(Acquired/gifted)
Date of
Acquisition
15
In case of “advancement of any other object of general public utility”, please provide the following with respect to the
previous year immediately preceding the previous year in which application is made:
(i)
Whether it involves the carrying on of any activity in the nature of trade, commerce or business, or any
activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any
other consideration? Yes/No
(ii)
Whether the activity is undertaken in the course of actual carrying out of such advancement of any other
object of general public utility; and Yes/No
(iii)
Details of receipts from such activity:
S.No.
Total Receipts
Aggregate Receipts
from the
Activity(ies) referred
above
Percentage to Total
Receipts
Remarks, if any
Assets and liabilities
16
Has return of income been filed for the last assessment year for which the due date has
expired
Yes
No
The details in row 17 to 25 are to be provided as on date of application (amount in rupees) :
17
Corpus
18
Funds/reserves and surplus other than corpus
19
Long term liabilities
20
Other liabilities
21
Land and Building
22
Other fixed assets
23
Investments/deposits made into one or more of the forms or modes specified in sub-section (5) of
section 11
24
Investments/deposits other than mentioned in row number 17 above
25
Other assets
52
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Income details
26
Income received in three previous years immediately preceding the previous year in which application is made:
Year
Grants received from
Central or State
Government
Grants received from Companies
under Corporate Social
Responsibility
Other Specific
Grants
Other
income
Total
Religious
activities
27a
Whether the fund or the institution has incurred any expenditure of religious nature
Yes
No
27b
If yes, please provide the following details for three previous years immediately preceding the previous year in which
application is made:
S.No.
Previous year
Total Income
Expenditure of Religious
Nature
Percentage to Total Income
I
_,son/daughter of
,hereby declare that the details given in the form are true and correct to the
best of my knowledge and belief.
I undertake to communicate forth with any alteration in the terms of the trust/society/non profit company, or in the rules governing the
Institution ,made at any time hereafter.I further declare that I am filing this form in my capacity as ________(designation)having
Permanent Account Number (PAN)____________and that I am competent to file this form and verify it.
Date Signature
Instructions to fill Form No. 10AB
1.
The name, address and contact details, as per the database of the applicant, will be displayed on the screen.
2.
One of the following should be selected in row number 2:
3.
If applicant selects code 13 or 14 in row 2 then option “religious” in row 3 (nature of activities) shall not be applicable.
4.
Row number 4(b), 4(c) and 4(d) are required to be filled only when the answer to question in row number 4(a) is yes.
5.
For the “objects of the applicant” in row number 5, any one or more of the following are to be selected:
6.
Answer to question in row number 7 should be yes, if the applicant is registered under Income-tax Act or with Darpan
portal or under FCRA Act, 2010(42 of 2010),. Row number 7(a) to 7(e) are required to be filled, if the answer to
question in row number 7 is yes. Incorporation/Creation/Registration details provided in row number 4(b), (c) and (d)
should not be provided here. If the applicant receives or intends to receive any grant or assistance from either the Central
Government or State Government then the registration number with Darpan Portal of the Niti Aayog should be
mandatorily provided by the applicant. Registration details are to be provided with respect to all the registrations under
Income-tax Act and registration with Darpan portal and under FCRA 2010 as per the following table:
1
Sub clause (ii) of clause (ac) of sub -section (1) of section 12A
01
2
Sub clause (iii) of clause (ac) of sub-section (1) of section 12A
02
3
Sub clause (iv) of clause (ac) of sub -section (1) of section 12A
03
4
Sub clause (v) of clause (ac) of sub-section (1) of section 12A
04
5
Clause (ii), of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (iv) of clause (23C) of section 10)
05
6
Clause (ii), of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (v) of clause (23C) of section 10)
06
7
Clause (ii), of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (vi) of clause (23C) of section 10)
07
8
Clause (ii), of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (via) of clause (23C) of section 10)
08
9
Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (iv) of clause (23C) of section 10)
09
10
Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (v) of clause (23C) of section 10)
10
11
Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (vi) of clause (23C) of section 10)
11
12
Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered
under sub-clause (via) of clause (23C) of section 10)
12
13
Clause (ii) of first proviso to sub-section (5) of section 80G
13
14
Clause (iii) of first proviso to sub-section (5) of section 80G
14
(i)
Religious
(ii)
Relief of poor
(iii)
Education
(iv)
Medical relief
(v)
Yoga
(vi)
Preservation of Environment (including watersheds, forests and wildlife)
(vii)
Preservation of Monuments or Places or Objects of Artistic or Historic interest
(viii)
Advancement of any other objects of general public utility
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
53
Relevant
Law/Portal
Mandatory/Non-
mandatory
Registration
No.
Date of
Registration
Authority
granting
registration
Date from
which
registration
is effective
Registration
u/s
10(23C)
clause
(iv)/(v)/(vi)/(via)
of
Income-tax
Act, 1961
Mandatory,
if
registered
Number
of
Order granting
approval
Date of Order
Jurisdiction
details
of
the
Income
Tax
Authority which
granted
the
registration is to
be provided
First date of
the previous
year
from
which
the
approval
is
effective
Registration
u/s
10(46)
of
Income-tax Act,
1961
Mandatory
if
notified
under
section 10(46)
Number
of
Notification by
the
Central
Government
Date
of
Notification
Central
Government
Date
from
which
such
Notification
is effective
Registration
u/s
12A/AA/AB
of
Income-tax Act,
1961
Mandatory,
if
registered
Number
of
Order granting
registration
is
to be provided
Date of Order
Jurisdiction
details
of
the
Income
Tax
Authority which
granted
the
registration is to
be provided
First date of
the previous
year
from
which
the
registration is
effective
Registration
u/s
35 of Income-tax
Act, 1961
Mandatory,
if
registered
Number
of
Notification by
the
Central
Government
Date
of
Notification
Central
Government
First date of
the previous
year
from
which
the
Notification
is effective
Registration
u/s
80G of Income-
tax Act, 1961
Mandatory,
if
registered
Number
of
Order granting
registration
Date of Order
Jurisdiction
details
of
the
Income
Tax
Authority which
granted
the
registration is to
be provided
Date
from
which
such
registration is
effective
FCRA, 2010
Mandatory
if
registered
under
FCRA
Registration
number is to be
provided
Date of Order
Ministry
of
Home Affairs
Date
from
which
such
approval
is
effective
Registration
number
with
Darpan portal of
Niti Aayog
Mandatory if the
applicant
receives
or
intends
to
receive any grant or
assistance
from
either the Central
Government
or
State Government
Registration
number is to be
provided
Date
of
registration
Niti Aayog
Date
from
which
such
approval
is
effective
Others
Mandatory
if
applicant has any
other
registration
under the Income-
tax Act
Registration
number is to be
provided
Date
of
registration
Appropriate
authority
Date
from
which
such
approval
is
effective
7.
For row number 9a, column “Relation”, one or more of the following shall be selected:
a.
Author
b.
Founder
c.
Settlor
d.
Trustee
e.
Members of society
f.
Members of the Governing Council
g.
Director
h.
Shareholders holding 5% or more of shareholding
i.
Office Bearer (s)
8.
In row 9a and 9b, in the column, unique identification number, the following should be filled:
a.
If PAN or Aadhar number is available, the same should be mandatorily filled and the following ID code shall
be filled:
Type of Identification
Code
PAN
1
Aadhar Number
2
b.
If neither PAN or Aadhar is available, one of the following should be filled:
Type of Identification
Code
Taxpayer Identification Number of the country
3
54
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
where the person resides;
Passport number;
4
Elector's photo identity number
5
Driving License number
6
Ration card number
7
9.
In row no 10, in column “Nature of activity”, one of the following needs to be selected:
a.
School
b.
College
c.
University
d.
Hospital
e.
Yoga institute
f.
religious places
g.
any other institution
10. In row no 11 and 12, in the column “nature of business”, business code should be filled.
11. If applicant selects code 13 or 14 in row 2 then row number 27a and 27b are to be filled.
12. The following documents are required to be attached:
i.
where the applicant is created, is established, under an instrument, self-certified copy of the instrument;
ii.
where the applicant is created, is established, otherwise than under an instrument, self-certified copy of the
document evidencing the creation of the applicant;
iii.
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;
iv.
self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010),, if the
applicant is registered under such Act;
v.
self-certified copy of existing order granting registration or approval under section 12A or section 12AA or
section 12AB or clause (23C) of section 10 or section 80G of the Income-tax Act, as the case may be;
vi.
self-certified copy of order of rejection of application for grant of registration under section 12A or section
12AA or section 12AB or clause (23C) of section 10 or section 80G of the Income-tax Act, as the case may
be, if any;
vii.
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 applicant 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;
viii.
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 copy of the report
of audit as per the provisions of section 44AB for such period in case where section code is other than 13 or
14 in row number 2;
ix.
where the income of the applicant includes profits and gains of business as per the provisions of sub-section
(4A) 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
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 copy of the report
of audit as per the provisions of section 44AB for such period in case where section code is other than 13 or
14 in row number 2;
x.
self-certified copy of the documents evidencing adoption or modification of the objects in case where section
code is 4 in row number 2; and
xi.
note on the activities of the trust or institution or fund.
FORM NO. 10AC
(See rule 2C or 11AA or 17A)
Order for registration or provisional registration or approval or provisional approval
1.
Permanent Account Number (PAN) of the applicant
2.
Name and address of the applicant
3.
Document Identification Number
4.
Application Number
5.
Registration/Approval Number or the provisional
registration/approval number (Unique Registration Number)
6.
Section/sub-section/clause/sub-clause/proviso
in
which
registration/approval/provisional
registration/provisional
approval is being granted
7.
Date of registration/approval/provisional
registration/provisional approval
8.
Assessment year or years for which the applicant is registered
or provisionally registered or approval or provisionally
approved
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
55
9.
Order for registration/approval/provisional registration/provisional approval:
a)
After considering the application of the applicant and the material available on record, the applicant is hereby granted
registration/approval/provisional registration/provisional approval for the assessment year(s) mentioned at serial no 8 above subject
to the conditions mentioned in row number 10.
b)
The taxability, or otherwise, of the income of the applicant would be separately considered as per the provisions of the Income Tax
Act, 1961.
c)
This order is liable to be withdrawn by the prescribed authority if it is subsequently found that the activities of the applicant are not
genuine or if they are not carried out in accordance with all or any of the conditions subject to which it is granted, if it is found that
the applicant has obtained the registration/approval/provisional registration/provisional approval by fraud or misrepresentation of
facts or it is found that the assessee has violated any condition prescribed in the Income Tax Act, 1961.
10. Conditions subject to which registration/approval/provisional registration/provisional approval is being granted:
The approval is granted subject to the following conditions: -
a)
b)
11. Name and designation of the approving authority
FORM NO. 10AD
(See rule2C or 11AA or 17A)
Order for registration or approval or rejection or cancellation
1.
Permanent Account Number (PAN) of the applicant
2.
Name and address of the applicant
3.
Document Identification Number
4.
Application Number
5.
Registration/Approval Number (Unique Registration
Number)
6.
Section/sub-section/clause/sub-clause/proviso
in
which
registration/approval is being granted
7.
Date of registration/approval/registration/cancellation
8.
Assessment year or years for which the trust or institution is
registered or approval
9.
Reasons of rejection/cancellation, in case if the application for
registration/approval has been rejected or cancelled
10. Date of opportunity afforded to the applicant before such
rejection or cancellation of application for registration/
approval
11. Order for registration/approval:
a)
After considering the application of the applicant and the material available on record, the applicant is hereby granted
registration/approval for the assessment year(s), mentioned at serial no 8 above subject to the conditions mentioned in row number
(12).
b)
The taxability, or otherwise, of the income of the applicant would be separately considered as per the provisions of the Income Tax
Act, 1961.
c)
This order is liable to be withdrawn by the prescribed authority if it is subsequently found that the activities of the applicant are not
genuine or if they are not carried out in accordance with all or any of the conditions subject to which it is granted, if it is found that
the applicant has obtained the approval by fraud or misrepresentation of facts or it is found that the assessee has violated any
condition prescribed in the Income Tax Act, 1961.
12. Conditions subject to which registration/approval is being granted:
The approval is granted subject to the following conditions: -
c)
d)
13. Name and designation of the approving authority
”;
56
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(iv) after the form 10BC, the following Forms shall be inserted, namely: -
“FORM No. 10BD
( See rule 18AB)
[e-Form]
Statement of particulars to be filed by reporting person under clause (viii) of sub-section (5) of section 80G and clause (i) to
sub-section (1A) of section 35 of the Income-tax Act, 1961
Part A
Details of the reporting person reporting the donations
1
PAN
A
B
C
D
E
1
2
3
4
F
2
Reporting period
Y
Y
Y
Y
-
Y
Y
Part B
Details of the donors and donations
Sl.
No.
Unique Identification
Number of the donor
ID code
Section code
Name of
donor
Address of
donor
Donation
Type
Mode of
receipt
Amount of
donation
(Indian
rupees)
I
_,son/daughter of
,hereby declare that the details given in the form are true and correct to the
best of my knowledge and belief.
I undertake to communicate forth with any alteration in the particulars submitted,made at any time hereafter.I further declare that I am
filing this form in my capacity as ________(designation)having Permanent Account Number (PAN)____________and that I am competent
to file this form and verify it.
Signature
Instructions to fill the form:
1.
Multiple form 10BD may be filed by the same reporting person, as per the procedures laid down by the Principal Director General of
Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be.
2.
The address and contact details of the reporting person filing the statement, as per the latest Income Tax Return filed by the
reporting person, will be displayed on the screen and if there is a change, the reporting person will be provided an option to change
the details.
3.
In section code, the section under which donor is allowed to claim deduction for the donation needs to be filled out of the following
options:
a)
Section 80G
b)
Section 35(1)(iia)
c)
Section 35(1)(ii)
d)
Section 35(1)(iii)
4.
In “Unique identification number of the donor”, one of the following shall be filled:
a.
If PAN or Aadhaar number is available, one of that should be mandatorily filled and the following ID code shall be
filled:
Type of Identification
Code
PAN
1
Aadhaar Number
2
b.
If neither PAN or Aadhaar is available, one of the following should be filled:
Type of Identification
Code
Taxpayer Identification Number of the country
where the person resides;
3
Passport number;
4
Elector's photo identity number
5
Driving License number
6
Ration card number
7
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
57
5.
In “Donation type”, one of the following needs to be selected:
a)
Corpus
b)
Specific grant
c)
Others
6.
In “Mode of receipt”, one of the following needs to be selected:
a)
Cash
b)
Kind
c)
Electronic modes including account payee cheque/draft
d)
Others
7.
In case of a donor which have given donations, which are eligible under different sections or which are of different types or in
different modes, separate rows should be filled for each such combination.
FORM NO. 10BE
(See rule 18AB)
Certificate of donation under clause (ix) of sub-section (5) of section 80G and under clause (ii) to sub-section (1A) of section 35 of the
Income-tax Act, 1961
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
Order number granting approval under section 80G or
Notification
number
under
section
35
(Unique
Registration Number)
5
Date of approval/Notification
Donor and donations
6
Unique Identification Number
PAN
A
B
C
D
E
1
2
3
4
F
Aadhaar
Other
7
Name of Donor
8
Address of Donor
9
Amount of donation received
10
Financial year in which such donation was received
11
Type of donation
Corpus
Specific grants
Others
12
Section under which donation is eligible for deduction
Section
80G(5)(vi)
Section
35(1)(ii)
Section
35(1)(iia)
Section
35(1)(iii)
VERIFICATION
I, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information given in the certificate is
correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making
this certificate in my capacity as ___________ and I am also competent to issue this certificate. I am holding permanent
account number _________________.
Date:
Signature:”;
(iv)
Form No. 56 shall be omitted.
[Notification No. 19/2021/ F. No. 370142/4/2021-TPL]
VIPUL AGARWAL, Director (Tax Policy and Legislation Division)
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number
S.O. 969 (E) dated 26th March, 1962 and were last amended vide notification number G.S.R 194(E) dated 16th March, 2021.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
