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MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION
New Delhi, the 9th May, 2022
INCOME-TAX
G.S.R. 343(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) 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, 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. Short title and commencement. These rules may be called the Income-tax (Fourteenth Amendment) Rules, 2022.
2.
In the Income-tax Rules, 1962 in the APPENDIX-II, -
(i) In FORM No. 3CF,-
(a) for row 6b, the following row shall be substituted, namely: -
“6b In case if any of persons (as mentioned in row 6a) is not an individual then provide the following details of the natural persons who are
beneficial owners (5% or more) of such person as on the date of application:
S.
No.
Name
Unique
Identification
Number
ID code
Address
Person other than
individual (as
mentioned in row
6a) in which the
beneficial ownership
held
Percentage of
beneficial
ownership”;
(b) for row 7, the following row shall be substituted, namely: -
“7
Details of laboratory/research facility/ university/college/other institution being managed/controlled/administered/owned by the
applicant
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Name of the
laboratory/research
facility/
university/college/ot
her institution
Whether
covered
under
section 35?
(Yes/No)
Year of
establish
ment
Nature
of
activity
Address
Whether
owned
by
applicant
?
(Yes/No)
Person- in - charge
Name Contact-
Number
E-
mail
ID
ID Code
Unique
Identification
Number”;
(c) for row 13, the following row shall be substituted, namely: -
“13 Details of research facilities/ assets owned by Research Association as on date of the application:
S.No.
Description of the equipment
Specific details of
equipment
Date of Acquisition
Cost of acquisition”;
(d) for row 16, the following row shall be substituted, namely: -
“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
Inventi
on
Descripti
on
Name(s)
of the
Inventor
(s)
Associatio
n of the
Inventor
(s) with
the
Applicant
organisati
on
Whether
the
Patent
applied/pat
ent granted
Patent
applicati
on
Number
/Patent
Number
Date
If
commerciali
sed or
implemented
, then by
whom
Earnings
from
patents
till date
of
applicati
on(Rs.)
(b) Details of details of copyrights applied/granted:
S.No.
Title of
creation for
which the
copy right
has been
applied or
granted
Descrip-
tion
Name
(s) of
the
Author
(s)
Associati
on of the
Author(s)
with the
Applicant
organisati
on
Whether
the copy
Rights
applied/
Copy
rights
granted
Copy
Rights
applica-
tion
Number
/Copy
Right
Number
Date
If
commercialis
ed or
implemented
then by
whom
Earnin
gs
from
Copy
Rights
till
date of
applica
tion
(Rs.)
(c) Details of trade marks or other similar rights applied or granted:
S.No.
Title of
Trade
marks
or other
similar
rights
Description
Name(s)
of the
Inventor
(s)
Association
of the
Inventor(s)
with the
Applicant
organisation
Whethe
r trade
marks
applied/
Trade
Marks
granted
Trade marks
Application
Number /
Trade Mark
Number
Date
If trade
mark is
comer-
cially used,
then by
whom
Earnings
from
trade-
marks or
other
similar
rights till
date of
applica-
tion (Rs.)
(d) Details of new products, processes, methods and 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.)
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15
(e) Details of improvements made in the existing products, processes, methods and techniques:
S.No.
Category
Existing
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
theories /
models /
hypothesis
Title
Description
Name(s) of
the
Authors(s)
Association of the
Authors(s) with
the Applicant
organisation
Whether the theory or
hypothesis is widely
accepted.
Earnings
till date of
application
(Rs.)
(g) Details of Products of Import Substitution:
S.No.
Description of the Product
Brief Description on How it Resulted in Import Substitution”;
(e) for row 29, the following row shall be substituted, namely: -
“29 Income received in three previous years immediately preceding the previous year in which application is made:
Financial
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
(f) in the Annexure, for the words, brackets and figures “To be furnished by a research association claiming
exemption under section 10(21) Financial Year. _______________” the words, brackets and figures
“Whether you are claiming exemption under section 10(21)? Yes /No
To be furnished by a research association claiming exemption under section 10(21) Financial Year.
_______________” shall be substituted;
(g) for the words figure and letters “Instructions to fill Form No. 3CF”, the words, figure and letters “Notes
to fill Form No. 3CF” shall be substituted;
(h) in the “Notes to fill Form No. 3CF”,-
(I) in clause 5, sub-clause i shall be omitted;
(II) in clause 7, after sub-clause iii, the following words, shall be inserted, namely:-
‘Note: Specific details of equipment is required to be mandatorily filled in case of Other assets. ’;
(III) in clause 8, for sub-clause vi, the following sub-clause shall be substituted, namely:-
“vi. Others (Please Specify the association)”;
(IV) for clause 12, the following clause shall be substituted, namely:-
“12. The following documents are required to be attached:
where the applicant is constituted under an instrument, self-certified copy of the instrument;
where the applicant is constituted otherwise than under an instrument, self-certified copy of the document
evidencing the creation, or establishment of the applicant;
self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of
Public Trusts or other registration document, as the case may be;
where past registration under section 35 was rejected, then copy of order of rejection ( if answer to 5 is yes)
16
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010, if the applicant is
registered under the said Act;
self-certified copy of existing Notification granting approval under section 35;
a comprehensive note on research activities undertaken by the applicant (If there are no research activities
undertaken by the applicant then attach self-certified NIL declaration);
self-certified copy of audited annual accounts of the applicant for the last three years (If there is no audited annual
accounts of the applicant for any of the last three years then attach self-certified NIL declaration for each year
separately);
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 (If there is no donation received during the last three years then
attach self-certified NIL declaration).”;
(i)
for the “Instructions to fill Annexure in case claiming exemption 10 (21) and clauses 1 and 2
thereunder”, the the following shall be substituted, namely:-
“Notes to fill Annexure in the case of claiming any exemption under section 10 (21)
1.
For the row “To be furnished by a research association claiming exemption under section 10(21) Financial
Year. ______________”, select the latest Financial Year for which the books of accounts had been audited
out of three preceding financial Years immediately preceding the Financial Year in which application is
made.
2.
In row 2 in “Person” one of the following shall 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.
3.
In row 4 if any benefit has been specified, provide a detailed statement of the nature of the benefit, amenity or
perquisite.”;
(ii) in Form 10A,-
(a) after row 2, the following rows shall be inserted, namely:-
“2a. Sub-Category
2b.
Has any registration/approval certificate been issued to you
earlier?
Yes
No
”;
(b) after row 14, the following row shall be inserted, namely:-
“14a.
Total Liabilities ”;
(c) after row 19, the following row shall be inserted, namely:-
“19a
.
Total Assets
”;
(d) for the words, figures and letter “Instructions to fill Form No. 10A”, the words, figures and letter “ Notes to
fill Form No. 10A” shall be substituted;
(e) in the “Notes to fill Form No. 10A”,-
(I)
for clause (2) and rows thereunder, the following clauses and entries thereunder shall be substituted,
namely:-
[भागII—खण् ड 3(i)]
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17
“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
under sub-clause (vi) of clause (23C) of section 1
09
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
Application for intimation under Fifth proviso to sub-section (1) of section 35, select one of the following codes in row 2:
Sr.No
Category
Relevant clause of sub-section (1) of section 35
Section Code
1.
Scientific Research
Clause (ii)
Research Association
13
University, college or other institution
14
Clause(iia)
Company
15
2.
Social Science Research
Clause(iii)
Research Association
16
University, college or other institution
17
3.
Statistical Research
Clause(iii)
Research Association
18
University, college or other institution
19
2a. If applicant selects code 14, 17 or 19 in row 2, then option “sub-category” shall be applicable and one of the following sub-category shall be
selected:
Sr.No.
Sub-Category
1.
University
2.
College
3.
Other Institution”;
(II)
for clause 8 and entries thereunder, the following clause and entries shall be substituted, namely:-
“8.
For row number 9a, column “Relation”, one or more of the following shall be substituted,
namely:-
a.
Author
b.
Founder
c.
Settlor
d.
Trustee
e.
Members of society
f.
Members of the Governing Council
g.
Director
h.
Shareholders holding 5per cent. or more of shareholding
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i.
Office Bearer
j.
Principal Officer
k.
Person Competent to verify
l.
Principal Secretary
m.
Secretary
n.
Chief Executive Officer
o.
Chief Financial Officer
p.
Manager
q.
Representative Assessee
r.
Any other Principal Officer
s.
Managing director
t.
Authorised signatory”;
(III)
after clause 11
, the following clause shall be inserted, namely:-
“11A. If applicant does not have registration/approval certificate issued earlier, then submit an
affidavit to that effect.”;
(IV)
for clause 12 and rows thereunder, the following clause and rows shall be substituted, namely:-
“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 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”). (If there is no audited annual accounts of the applicant for any of the last three years then attach self-
certified NIL declaration for each year separately);
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
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
19
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 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.
1,3,4,5,6,11
Self-certified Affidavit where the applicant does not have earlier issued registration or approval certificate. ”;
(iii) in FORM No. 10AB, -
(a) for row 9b, the following row shall be substituted, namely:-
“9b.
In case if any of persons (as mentioned in row 9a) is not an individual then provide the following details of the natural persons who are
beneficial owners (5 per cent. or more) of such person as on the date of application:
S.No.
Name
Unique
Identification
Number
ID code
Address
Non-Individual
person(as
mentioned in row
9a) in which the
beneficial
ownership held
Percentage of
beneficial
ownership”;
(b) after row 20, the following row shall be inserted, namely:-
“20a
Total Liabilities ”;
20
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(c) after row 25, the following row shall be inserted, namely:-
“25a
Total Assets ”;
(d) for row 26, the following row shall be substituted, namely:-
(e) for the words, figures and letters “ Instructions to fill Form No. 10AB”, the words, figures and letters “ Notes to
fill Form No. 10AB” shall be substituted;
(iv) in FORM No. 10BD,-
a.
for Part B, the following shall be substituted, namely:-
“Part B
Details of the donors and donations
Sl.
No.
Pre
Acknowledgement
No.’s
Unique
Identification
Number of
the donor
ID code Section
code
Unique
Registration
Number
(URN)
Date of
Issuance of
Unique
Registration
Number
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”;
b. for the words “ Instructions to fill this form”, the words, figures and letters “ Notes to fill Form No.
10BD” shall be substituted;
(v) for FORM No. 10BE, the following FORM shall be substituted, namely:-
“ FORM No. 10BE
(See rule 18AB)
Certificate of donation under clause (ix) of sub-section (5) of section 80G and under clause (ii) of sub-section (1A) of section 35 of the
Income-tax Act, 1961
Acknowledgement Number
A B C D 0 2 2 2 0 0 0 0 0 0 1
Donee
1
PAN of the reporting person
A
B
C
D
E
1
2 3
4
F
2
Name of the reporting person
3
Address of the reporting person
4
Unique Registration Number (URN)
“26. Income received in three previous years immediately preceding the previous year in which application is made:
Previous
Year
Grants received
from
Central or State
Government
Grants received from
Companies
under Corporate Social
Responsibility
Other
Specific
Grants
Other income Total”;
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
21
5
Date of Issue of Unique Registration Number
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
Section
Section
Section
80G(5)(vi)
35(1)(ii)
35(1)(iia)
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:………………………………..”.
[Notification No. 51/2022/ F. No. 370142/4/2021-TPL]
NEHA SAHAY, 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 the 26th March, 1962 and were last amended vide notification number
G.S.R 341(E), dated the 6th May, 2022
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.
