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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, 23rd June, 2023
INCOME-TAX
G.S.R. 457(E).—In exercise of the powers conferred by clauses (i), (ii), (iii) and (iv) of the first proviso to
clause (23C) of section 10, ninth proviso to clause (23C) of section 10, clause (b) of the tenth 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-clause (ii)
of clause (b) of sub-section (1) of section 12A, sub-section (3) of section 12AB, clauses (i), (ii), (iii) and (iv) of the
first proviso to sub-section (5) of section 80G, third proviso to sub-section (5) of section 80G read with section 295 of
the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to
amend the Income-tax Rules, 1962, namely:-
1. Short title and commencement. ̶̶ ̶̶ (1) These rules may be called the Income-tax (Eleventh Amendment) Rules,
2023.
(2) Save as otherwise provided in these rules, they shall come into force from the 1st day of October, 2023.
2.
In the Income-tax Rules, 1962 (hereafter referred to as the principal rules),—
(a)
in rule 2C,-
(i) in sub-rule (1), -
(I) in clause (i), for the words, brackets and figure “clause (i) or”, the words, brackets,
figure and letter “clause (i) or sub-clause (A) of ” shall be substituted;
(II) in clause (ii), for the word, brackets and figures “clause (iii)”, the words, bracket,
figures and letter “clause (iii) or sub-clause (B) of clause (iv)” shall be substituted;
(ii) in sub-rule (7), for the word and figures “section 10”, the words and figures “section 10 as it
stood immediately before its amendment by the Finance Act, 2023,” shall be substituted;
(b)
in rule 11AA,-
(i) in sub-rule (1),-
(I) in clause (a), for the words, brackets and figure “clause (i) or”, the words, brackets,
figure and letter “clause (i) or sub-clause (A) of” shall be substituted;
(II) for clause (b), the following sub-clause shall be substituted, namely:-
“(b) Form No. 10AB in case of application under clause (ii) or clause (iii) or sub-clause
(B) of clause (iv) of the first proviso to sub - section (5) of section 80G to the Principal
Commissioner or Commissioner authorised under the said proviso.” ;
(ii) for sub-rule (7), the following sub-rule shall be substituted, namely:-
“(7) In case of an application made under,-
(i) clause (iv) of the first proviso to sub-section (5) of section 80G as it stood
immediately before its amendment vide the Finance Act, 2023,; or
8
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(ii) sub-clause (A) of clause (iv) of first proviso to sub-section (5) of section 80G,
the provisional approval shall be effective from the assessment year relevant to the previous
year in which such application is made.”;
(c)
in rule 17A,-
(i) in sub-rule (1),-
(I) in clause (i), for the words, brackets and figure “sub-clause (i) or”, the words, brackets,
figure and letter “sub-clause (i) or item (A) of sub-clause” shall be substituted;
(II) in clause (ii), for the word, brackets and figure “or (v)”, the words, brackets, figures
and letter “or (v) or item (B) of sub-clause (vi)” shall be substituted;
(ii) in sub-rule (7), for the word, figure and letter “section 12A” the words, figures and letter
“section 12A as it stood immediately before its amendment vide the Finance Act, 2023,” shall
be substituted.
3.
In the principal rules, in the APPENDIX II, -
(a) in Form No. 10A, -
(i) below the table and before the heading “Notes to fill Form No. 10A”, for the portion beginning
with the words “ I_, son/daughter of” and ending with the words
“Date
Signature” ,
the following shall be substituted, namely:-
“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 that I am applying for registration/approval (strike out whichever is inapplicable)
under the section code 2/7/ 8/9/10/12 and the activities of the …………… ( Name of the institution,
trust or fund) having permanent account number (PAN)………….. have not commenced on or
before the date of making this application.
I further 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 also declare
that I am filing this form in my capacity as………….(designation) having PAN…………..and that I
am competent to file this form and verify it.
Date :
Signature
Or ( for codes 1/3/4/5/6/11)
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………….and that I am competent to file this form and verify it.
Date:
Signature
(strike whichever is inapplicable)”;
(ii) Under the heading “Notes to fill Form No. 10A”, for serial number 2., the following shall be
substituted, namely:- “ 2. Application for registration under section 10(23C)/ 12A/80G/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
Item (A) of 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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
9
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
Sub-clause (A) of 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
Sub-clause (A) of 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
Sub-clause (A) of clause (iv) of first proviso to clause (23C) of section 10
(for applicants covered under sub-clause (vi) of
clause (23C) of section 10)
09
10
Sub-clause (A) of 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
Sub-clause (A) of clause (iv) of first proviso to sub-section (5) of section 80G 12”;
(b) in Form No. 10AB, -
(i) Below the table and before the heading “Notes to fill Form No. 10AB”, for the portion
beginning with the words “I ,son/daughter of” and ending with the words
“Date:
Signature”,
the following shall be substituted, namely:-
“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 that I am applying for registration/approval (strike out whichever is
inapplicable) under the section code 4A/12A/12B/12C/12D/ 14A having commenced
activities on dd/mm/yyyy and also that no income or part thereof of the ……………
(Name of the institution, trust or fund) having permanent account number
(PAN)………….. has been excluded from the total income on account of applicability of
sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of
section 10 or section 11 or 12 for any previous year ending on or before the date of making
this application on dd/mm/yyyy, at any time after the commencement of such activities.
I further 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 PAN
and
that
I
am
competent to file this form and verify it.
Date
Signature
Or ( for codes 1/2/3/4/5/6/7/8/9/10/11/12/13/14)
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______________ and that I am competent to file this form
and verify it.
Date
Signature
10
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
( strike out whichever is inapplicable)”;
(ii)
Under the heading “Notes to fill Form No. 10AB”, in serial number (2),-
(I) after row 4, the following row shall be inserted, namely:-
“4A
Item (B) of sub-clause (vi) of clause (ac)of sub-section (1) of section 12A
04A”;
(II) after row 12, the following rows shall be inserted, namely:-
“12A
Sub-clause (B) of clause (iv) of first proviso to clause (23C) of section 10( for
applicants covered under sub-clause (iv) of clause (23C) of section 10)
12A
12B
Sub-clause (B) of clause (iv) of first proviso to clause (23C) of section 10 (for
applicants covered under sub-clause (v) of clause (23C) of section 10)
12B
12C
Sub-clause (B) of clause (iv) of first proviso to clause (23C) of section 10 (for
applicants covered under sub-clause (vi) of clause (23C) of section 10)
12C
12D
Sub-clause (B) of clause (iv) of first proviso to clause (23C) of section 10 (for
applicants covered under sub-clause (via) of clause (23C) of section 10)
12D”;
(III) after row 14, the following row shall be inserted, namely:-
“14A
Sub-clause (B) of clause (iv) of first proviso to sub-section (5) of section 80G
14A”;
(c) with effect from the date of publication of this notification in the Official Gazette,-
(i) in Form No. 10AC, after row 2, the following row shall be inserted, namely:-
“2A.
Nature of activities
Charitable
Religious
Religious cum
charitable” ;
(ii) in Form No. 10AD, after row 2, the following row shall be inserted, namely:-
“2A.
Nature of activities
Charitable
Religious
Religious cum
charitable” ;
(iii) a in Form No. 10B, in the Annexure , for schedule 269ST and entries relating thereto, the
following shall be substituted, namely:-
“Schedule ̶̶269ST: ̶̶Details ̶̶of ̶̶amount ̶̶received ̶̶exceeding ̶̶the ̶̶limit ̶̶specified ̶̶in ̶̶section ̶̶269ST, ̶̶from ̶̶a ̶̶person ̶̶in ̶̶a ̶̶ ̶̶day; ̶̶ ̶̶or ̶̶ ̶̶in ̶̶
respect of a single transaction; or in respect of transactions relating to one event or occasion from a person during
the previous year
Details of Payer and amount of payment
S.No.
Name
PAN, if available
Address
Amount of payment”;
(iv) in Form No. 10BB, in the Annexure, in row 10 (iii), for the words, brackets and figures “ sub-clause
(iv)” , the words , brackets and figures “sub-clause (iii)” shall be substituted.
[Notification No. 45/2023/ F. No. 370142/18/2023-TPL]
SOURABH JAIN, Under Secy.
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.
