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Income-tax (11th Amendment) Rules, 2014 !
November, 12th 2014
     [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SEC. 3,
                                SUB-SECTION (ii)]

                                 MINISTRY OF FINANCE
                                 DEPARTMENT OF REVENUE
                             (CENTRAL BOARD OF DIRECT TAXES)


                                          NOTIFICATION
                                           INCOME-TAX
                                                            New Delhi, the 10th November, 2014


S.O. 2874 (E). ­ In exercise of the powers conferred by section 295 read with sub-clauses (iv),
(v), (vi) and (via) of clause (23C) of section 10, clause (aa) of sub-section (1) of section 12A
and clause (vi) of sub-section (5) of section 80G 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 (11th Amendment) Rules, 2014.
   (2) They shall come into force from the date of their publication in the Official Gazette.

2.     In the Income-tax Rules, 1962, -

       (A)   in rule 2C, -

             (i)      in sub-rule (1), the following proviso shall be inserted, namely:-
                             "Provided that on or after the specified date, the prescribed
                        authority under sub-clauses (iv) and (v) of clause (23C) of section 10
                        shall be the Principal Commissioner or Commissioner, to whom the
                        application shall be made as provided in sub-rule (2).";

             (ii)     for the Explanation, the following Explanation shall be substituted, namely
                        :-

                         "Explanation.--For the purposes of this rule,-

                             (i) "Chief Commissioner or Director General" means the Chief
                             Commissioner or Director General whom the Central Board of

                                                 1
                       Direct Taxes may, authorise to act as prescribed authority for the
                       purposes of sub-clause (iv) or sub-clause (v) of clause (23C) of
                       section 10 in relation to any fund or trust or institution;

                       (ii) "Principal Commissioner or Commissioner" means the Principal
                       Commissioner or Commissioner whom the Central Board of Direct
                       Taxes may, authorise to act as prescribed authority for the
                       purposes of sub-clause (iv) or sub-clause (v) of clause (23C) of
                       section 10 in relation to any fund or trust or institution;

                       (iii) "specified date" means the date which the Central Board of
                       Direct Taxes may, by notification in the Official Gazette, specify in
                       this behalf.";




(B)   in rule 2CA,-

      (i)     in sub-rule (1), the following proviso shall be inserted, namely:-

                " Provided that on or after the specified date the prescribed authority
                under sub-clauses (vi) and (via) of clause (23C) of section 10 shall be
                the Principal Commissioner or Commissioner, to whom the application
                shall be made as provided in sub-rule (2).";

      (ii)    for the Explanation, the following Explanation shall be substituted, namely
                :-

              "Explanation.--For the purposes of this rule,-

                      (i) "Chief Commissioner or Director General" means the Chief
                      Commissioner or Director General whom the Central Board of Direct
                      Taxes may, authorise to act as prescribed authority for the purposes
                      of sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 in
                      relation to any fund or trust or institution;

                      (ii) "Principal Commissioner or Commissioner" means the Principal
                      Commissioner or Commissioner whom the Central Board of Direct
                      Taxes may, authorise to act as prescribed authority for the purposes
                      of sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 in
                      relation to any fund or trust or institution;



                                           2
                     (iii) "specified date" means the date which the Central Board of
                     Direct Taxes may, by notification in the Official Gazette , specify in
                     this behalf.";

(C)   in rule 11AA, in sub-rule (6), for the words "date on", the words "end of the month
      in" shall be substituted;

(D)   in the Appendix II,-

       (I)      in Form 10A, for items 1 to 5, the following items shall be substituted,
                   namely: -

               "1.Name of the * trust/institution in full [in block letters]            .....
                2.Permanent Account Number                                              .....
                3.Address                                                               .....
               4.Name(s) and address(es) of author(s)/founder(s)                        .....
               5.Date of creation of the trust or establishment of the institution      .....
               6.Name(s) and address(es) of trustee(s)/manager(s)                       .....";

       (II)     in Form 56, in the Notes,-

              (a)      for item 2, the following item shall be substituted, namely: -

                    "2. The application form,-
                                (a) filed before the specified date, should be sent to the
                        Chief Commissioner or Director General whom the Central Board
                        of Direct Taxes may authorise to act as prescribed authority, for
                        the purposes of sub-clause (iv) or sub-clause (v) of clause (23C)
                        of section 10, through the Commissioner of Income-tax or Director
                        of Income-tax (Exemptions) having jurisdiction over the trust or
                        institution;
                                (b) filed on or after the specified date, should be sent to the
                        Principal Commissioner or the Commissioner whom the Central
                        Board of Direct Taxes may authorise to act as prescribed authority
                        for the purposes of sub-clause (iv) or sub-clause (v) of clause
                        (23C) of section 10.
                    Four copies of the application form along with the enclosures should
                    be sent.";






                                             3
        (b)      for item 4, the following item shall be substituted, namely: -

               "4.       The applicant shall furnish any other documents or
               information as required by the Chief Commissioner or Director
               General or Principal Commissioner or Commissioner or any authority
               authorised by the Chief Commissioner or Director General or
               Principal Commissioner or Commissioner, as the case may be.";

(III)    in Form 56D, in the Notes,-

         (a)     for item 1, the following item shall be substituted, namely: -

               "1.      The application form,-

                          (a) filed before the specified date, should be sent to the
                              Chief Commissioner or Director General whom the
                              Central Board of Direct Taxes may authorise to act as
                              prescribed authority for the purposes of sub-clause (vi)
                              or sub-clause(via) of clause (23C) of section 10
                              through the Commissioner of Income-tax or Director of
                              Income-tax (Exemptions) having jurisdiction over the
                              university or other educational institution or hospital or
                              other medical institution referred to in serial number 1
                              of this Form;
                          (b) filed on or after specified date, should be sent to the
                              Principal Commissioner or the Commissioner whom
                              the Central Board of Direct Taxes may authorise to act
                              as prescribed authority for the purposes of sub-clause
                              (vi) or sub-clause (via) of clause(23C) of section 10.

                 Four copies of the application form along with the enclosures should
                 be sent.";


         (b)     for item 3, the following item shall be substituted, namely: -

                     "3.       The applicant shall furnish any other documents or
                     information as required by the Chief Commissioner or Director
                     General or Principal Commissioner or Commissioner or any
                     authority authorised by the Chief Commissioner or Director

                                     4
                            General or Principal Commissioner or Commissioner, as the
                            case may be.".




                                          [Notification No. 61 /2014/F.No.142/5/2014-TPL]



                                                                           (Ashish Kumar)
                                                      Director (Tax Policy and Legislation)

    Note. - The principal rules were published in the Gazette of India vide notification
 number S.O. 969 dated the 26th March, 1962 and was last amended by the Income-tax (10th
Amendment) Rules, vide notification S.O. No.2556 (E) dated 30.09.2014.




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