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Income-tax (6th Amendment) Rules, 2019
September, 11th 2019
                                                  MINISTRY OF FINANCE
                                                      (Department of Revenue)
                                             (CENTRAL BOARD OF DIRECT TAXES)
                                                         NOTIFICATION
                                                 New Delhi, the 5th September, 2019
                                                            INCOME-TAX


         S.O. 3215(E).--In exercise of the powers conferred by the first proviso to clause (23C) of sub-section (1) of
section 10 and clause (vi) 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. -- (1) These rules may be called the Income-tax (6th Amendment) Rules, 2019.
     (2) They shall come into force on the 5th November, 2019.
2.   In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), -
      (i)         for `rules 2C and 2CA', the following rule shall be substituted, namely: --
     "Application for the purpose of grant of approval for the exemption under sub-clause (iv), sub-clause (v),
     sub-clause (vi) and sub-clause (via) of clause (23C) of section 10.
     2C. (1) The prescribed authority under sub-clause (iv), sub-clause (v), sub-clause (vi) and sub-clause (via) of clause
     (23C) of section 10 shall be the Principal Commissioner or Commissioner whom the Central Board of Direct Taxes
     may authorise to act in this behalf.
     (2) An application for grant of approval for the exemption under sub-clause (iv), sub-clause (v), sub-clause (vi)or
     sub-clause (via) of clause (23C) of section 10 to any fund or institution, any trust (including any other legal
     obligation) or institution, any university or other educational institution and any hospital or other institution
     (hereinafter referred to as `the applicant') shall be made in Form No. 56 and shall be verified by the person who is
     authorised to verify the return of income under section 140, as applicable to the assesse.
     (3) Form No. 56 shall be furnished electronically, --
            (i)      under digital signature, if the return of income is required to be furnished under digital signature; or
        (ii)         through electronic verification code in a case not covered under clause (i).
      (4 ) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as
     the case may be, shall lay down the data structure, standards and procedure of furnishing and verification of Form
     No. 56 and shall be responsible for formulating and implementing appropriate security, archival and retrieval
     policies in relation to the said form so furnished.".
       (ii)        for `rule 11AA', the following rule shall be substituted, namely: --
     "Requirements for approval of an institution or fund under section 80G.
     11AA (1) For approval under clause (vi) of sub-section (5) of section 80G, the institution or fund (hereinafter
     referred to as `the applicant') shall be required to file application in Form No 10G, which shall be verified by the
     person who is authorised to verify the return of income under section 140, as applicable to the assesse.
     (2) Form No 10G shall be furnished electronically, --
      (i)         under digital signature, if the return of income is required to be furnished under digital signature; or
     (ii)         through electronic verification code in a case not covered under clause (i).
      (3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as
     the case may be, shall lay down the data structure, standards and procedure of furnishing and verification of Form
¹Hkkx IIµ[k.M 3(ii)º                                                                    Hkkjr dk jkti=k % vlk/kj.k                                                       11
                                       No. 10G and shall be responsible for formulating and implementing appropriate security, archival and retrieval
                                       policies in relation to the said form so furnished.

                                       (4) The Principal Commissioner or Commissioner may call for such further documents or information from
                                       applicant or cause such inquiries to be made as he may deem necessary in order to satisfy himself about the
                                       genuineness of the activities of the applicant.

                                       (5) Where the Principal Commissioner or Commissioner is satisfied that all the conditions laid down in clauses (i)
                                       to (v) of sub-section (5) of section 80G are fulfilled by the applicant, he shall record such satisfaction in writing
                                       and grant approval under clause (vi) of sub-section (5) of section 80G.

                                       (6) Where the Principal Commissioner or Commissioner is satisfied that one or more of the conditions laid down in
                                       clauses (i) to (v) of sub-section (5) of section 80G are not fulfilled, he shall record the reasons in writing and reject
                                       the application for approval after giving the applicant an opportunity of being heard.

                                       (7) The order granting approval under clause (vi) of sub-section (5) of section 80G or rejecting the application shall
                                       be passed within the period of six months from the end of the month in which such application was received.".

3.                                     In the principal rules, in Appendix II, -

                                       (i)        for `Form 10G', the following Form shall be substituted, namely: ___

                                                                                              "FORM No. 10G

                                                                                              (See rule 11AA)

                                      Application for grant of approval to fund or institution under clause (vi) of sub-section (5) of section 80G of the
                                                                                    Income-tax Act, 1961

                                                          PAN                Name of the Fund/ Institution (Auto populated)
A. Details of Registered Office




                                         A B C D E 1 2 3 4 F
                                         Flat / Door / Block No. Name of Premises / Building / Village     Road / Street                            Post Office

                                                  Area / Locality        Town/City/District         PIN Code                  State(Select)            Country(Select)

                                         Office Phone No. with STD Code/ Mobile No. 1                     Fax No. with STD Code/ Mobile No. 2


                                         Email Address 1
                                         Email Address 2
                                         Please specify whether the Fund/ Institution is- (select any one)
                                           o constituted as Public Trust under __________________________________ (please specify name of Act under
                                               which constituted as a Public Trust)
                                           o registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in
                                               force in any part of India ________________________________________________ (please specify name of the
                    B. Legal Status




                                               law under which registered)
                                           o registered under section 8 of the Companies Act, 2013 (18 of 2013) or under section 25 of the Companies Act, 1956
                                               (1 of 1956)
                                           o a University established by law
                                           o any other educational institution recognised by the Government or by any University established by law, or
                                               affiliated to any University established law.
                                           o An Institution financed wholly or in part by the Government or a local authority
                                           o A Regimental Fund or Non-Public Fund established by the Armed Forces of the Union for the welfare of the past
                                               and present members of such forces or their dependants
                                           o Others (please specify) _______________________________________
                                                 Please select from the following (at least one):
                    C. Purpose




                                                           Relief of the poor         Preservation of environment (including watersheds, forests and wildlife)
                                             1.            Education                  Preservation of monuments or places or objects of artistic or historic interest
                                                           Yoga                       Advancement of any other object of general public utility
                                                           Medical relief
     12                                                           THE GAZETTE OF INDIA : EXTRAORDINARY                                        [PART II--SEC. 3(ii)]

                                             In case of "advancement of any other object of general public utility", please provide following:
                                              (i)    Whether it involves the carrying on of any activity in the nature of trade, commerce or           Yes/ No
                                                     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?
                                              (ii)   Whether the activity is undertaken in the course of actual carrying out of such                   Yes/ No
                                       1a.           advancement of any other object of general public utility; and
                                              (ii)   Details of receipts from such activity:
                                                        S.       Total Receipts         Aggregate Receipts from the       Percentage to       Remarks, if any
                                                        No.                                      Activity                 Total Receipts


                                             Details of Author (s)/ Founder (s)/ Settlor (s):
 Trust/ Society/ D. In case of a




                                               S.                     Name                          PAN         Aadhaar No. (if allotted)          Address
                     Trust




                                       1.      No.


                                             Details of Trustee (s)/ Members of the Governing Council/ Director (s)/ Office Bearer (s):
Company/ Other
 E. In case of a


  Institutions




                                              S .No.             Name                 Designation         PAN             Aadhaar No. (if            Address
                                       1.                                                                                    allotted)



                                             Please provide the relevant provision under which the income of the applicant would
                                       1.    not be liable to inclusion in its total income (Drop Down to be provided in utility).
        F. Exemption/ Approval/
          Registration Details




                                             Status of approval or registration of the fund or institution:
                                               o Approved under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10
                                       2.
                                               o Registered under section 12A/ 12AA
                                               o Applied for approval under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10
                                               o Applied for registration under section 12A/ 12AA
                                               S No.           Section      Registration/ Application Number          Date of Registration/ Approval/ Application
                                       2b.

                                       1.    Whether the applicant derives any income being profits and gains of business?                                 Yes/No
                                       1a.   If yes, please provide the nature of business.
              G. Details of Business




                                       2.    Whether the applicant maintains separate books of account in respect of such business?                        Yes/No
                                       3.    Whether the donations received are used, directly or indirectly, for the purposes of such business?           Yes/No
                                             Whether the instrument under which the institution or fund is constituted, or the rules governing the
                                             institution or fund, contains any provision for the transfer or application at any time of the whole or
                                       4.                                                                                                                  Yes/No
                                             any part of the income or assets of the institution or fund for any purpose other than a charitable
                                             purpose?
                                             Whether institution or fund is expressed to be for the benefit of any particular religious community or
                                       5.                                                                                                                  Yes/No
                                             caste?
                                       6.    Whether the institution or fund maintains regular accounts of its receipts and expenditure?                   Yes/ No
                                       1.    Whether any demand is outstanding for any assessment year (s)?                                                Yes/ No
        H. Details of
         Demand









                                             If yes, please provide the following details:

                                       1a.     S. No.         Assessment               Demand              Nature of Demand            Penalty imposed, if any
                                                                 Year

                                       1.    Whether the fund or the institution has incurred any expenditure of religious nature?               Yes/No
    I. Details of




                                             If yes, please provide the following details:
     Religious
     Expenses




                                               S. No.         Assessment          Total Income      Expenditure of Religious            Percentage to Total
                                       1a.                       Year                                       Nature                           Income
        Miscellaneous
             J.




                                                                                                                                   Yes/ No/ Not Applicable
                                       1.    Whether the trust deed contains clause that the trust is irrevocable?             (in case of applicants other than
                                                                                                                                             trusts)
¹Hkkx IIµ[k.M 3(ii)º                                      Hkkjr dk jkti=k % vlk/kj.k                                                        13
                       Details of, approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of
                       section 10, registration under section 12A or 12AA, rejection of application for approval/ cancellation of
                       approval under section 80G:
                                   Section/           Approval/
                                   Clause/           Registration/
                                     Sub-            Rejection of
               2.                 clause etc        application for                             Order date                 Authority
                           S.                                              Order
                                    (Drop             approval/                                                             issuing
                           No.                                              No.
                                   Down to          Cancellation of                                                        the order
                                      be             approval etc
                                  provided        (Drop Down to be                    D   D    M M Y         Y   Y    Y
                                  in utility)     provided in utility)


I ______________, son/ daughter of ___________, hereby declare that the details given in the application are true and
correct to the best of my knowledge and belief.

I undertake to communicate forthwith 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 making this application in my capacity as _______________________ (designation) and that I
am competent to make this application and verify it.

Place:

Date:

                                                       Signature

                                                Designation        _____________________________________________________

                                                Address            _____________________________________________________

Attachments:

1.      Self-certified copy of-

        (a)         the instrument/ document evidencing the creation or establishment of the fund or institution, being the
                    applicant, such as, memorandum of association, articles of association, trust deed, rules/ regulations of
                    applicant and those of other institutions like schools, hospitals, etc., managed by the applicant, as applicable;

        (b)         certificate of registration with Registrar of Companies/ Firms/ Societies/ Public Trusts etc, wherever
                    applicable;

        (c)         accounts and balance sheet (audited accounts and balance sheet along with the audit report, where audit is
                    required under the relevant laws) for the preceding three previous years or since inception, whichever is less;
                    along with a note on the activities as reflected in the accounts and the annual reports with special reference to
                    the appropriation of income towards purposes of the applicant, if applicable;

        (d)         order granting approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause
                    (23C) of section 10, as the case may be, if any;

        (e)         order granting registration under section 12A or section 12AA, as the case may be, if any;

        (f)         order rejecting the application for grant of approval under section 80G, if any;

        (g)         order cancelling the registration granted under section 80G, if any; and

        (h)         application in case applied for approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause
                    (via) of clause (23C) of section 10 or for registration under section 12AA, as applicable.

2.            Note on the activities of the applicant.

3.            Any other (please specify) ___________.";
14                                                                    THE GAZETTE OF INDIA : EXTRAORDINARY                                          [PART II--SEC. 3(ii)]

(ii)                                     for `Form No 56', the following Form shall be substituted, namely: --

                                                                                              "FORM No. 56
                                                                                               (See rule 2C)
   Application for grant of the exemption under sub-clauses (iv), (v), (vi) and (via) of clause (23C) of section 10 of the
                                                 Income-tax Act, 1961
   A. Details of Registered Office




                                                           PAN                       Name of the Fund/ Institution (Auto populated)
                                          A B C D E 1 2                    3 4 F
                                          Flat / Door / Block No.          Name of Premises / Building / Village       Road / Street                  Post Office

                                                 Area / Locality         Town/City/District            PIN Code                State(Select)            Country (Select)

                                          Office Phone No. with STD Code/ Mobile No. 1                         Fax No. with STD Code/ Mobile No. 2

                                          Email Address 1
                                          Email Address 2
                                          Please specify the relevant sub-clause- (select any one)
                                            o Sub-clause (iv) of clause (23C) of section 10 (fund or institution)
B. Sub-
clause

which
under




                                            o Sub-clause (v) of clause (23C) of section 10 (trust including any other obligation or institution)
                                            o Sub-clause (vi) of clause (23C) of section 10 (university or other educational institution)
                                            o Sub-clause (via) of clause (23C) of section 10 (hospital or other institution)
                                          Please specify whether the Fund/ Institution is- (select any one)
                                            o constituted as Public Trust under __________________________________ (please specify name of Act under
                       C. Legal Status




                                                which constituted as a Public Trust)
                                            o registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in
                                                force in any part of India ______________________________________________ (please specify name of the
                                                law under which registered)
                                            o registered under section 8 of the Companies Act, 2013 (18 of 2013) or under section 25 of the Companies Act,
                                                1956 (1 of 1956)
                                            o Others (please specify) _______________________________________
                                                  Purpose [auto select depending on sub-clause under which applying except under sub-clause (v)]:
                                                      o     Charitable purposes [sub-clause (iv)]
                                                      o     Wholly for public religious purposes [sub-clause (v)]
                                           1.         o     Wholly for public religious and charitable purposes [sub-clause (v)]
                                                      o     Educational purposes [sub-clause (vi)]
                                                      o     Philanthropic purposes [sub-clause (via)]

                                                    In case of charitable or wholly for public religious and charitable purposes, please select (at least one):
                                                          Relief of the poor        Preservation of environment (including watersheds, forests and wildlife)
                                           1a.            Education                 Preservation of monuments or places or objects of artistic or historic interest
                       D. Purpose




                                                          Yoga                      Advancement of any other object of general public utility
                                                          Medical relief
                                                    In case of "advancement of any other object of general public utility", please provide following:
                                                     (i)     Whether it involves the carrying on of any activity in the nature of trade, commerce or              Yes/ No
                                                             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?
                                                     (ii)    Whether the activity is undertaken in the course of actual carrying out of such                      Yes/ No
                                           1b.               advancement of any other object of general public utility; and
                                                     (ii)    Details of receipts from such activity:
                                                               S.      Total Receipts         Aggregate Receipts from the          Percentage to     Remarks, if any
                                                               No.                                     Activity                    Total Receipts


                                                    Details of Author (s)/ Founder (s)/ Settlor (s):
   E. In case
   of a Trust




                                                     S. No.                  Name                         PAN           Aadhaar No. (if allotted)          Address
                                           1.
¹Hkkx IIµ[k.M 3(ii)º                                                                   Hkkjr dk jkti=k % vlk/kj.k                                                                          15

                                           Details of Trustee (s)/ Members of the Governing Council/ Director (s)/ Office Bearer (s):


Company/
 Society/
  Trust/


  Other
                                            S.No                    Name                     Designation                  PAN            Aadhaar No. (if allotted)            Address
   H. Details of G. Details of        1.


                                           Please provide the details of Head Office, branches etc:
                  office etc.



                                             S.         Place       Head Office/        Address       City        State         PIN                      Person-in-charge
                                      1.
                                             No.                     Branch etc
                                                                                                                                       Name        Contact Number             E-mail ID
                                           Details of activities:
    Activities




                                            S.        Address          Nature           City      State       PIN                      Person-in-charge                        Nature of
                                      1.    No.                     (Site/ Project                                        Name        Contact Number           E-mail          Activity
                                                                         etc)                                                                                  ID

                                      1.   Whether the applicant is carrying any business?                                                                                    Yes/No
Busines
Details
  of




                                      2.   If yes, please provide the details/ nature of business.
  I.




                                      3.   Is the business incidental to the purposes of the applicant?                                                                       Yes/No
                                      4.   Whether any demand is outstanding for any assessment year (s)?                                                                     Yes/No
 J. Details

 Demand




                                           If yes, please provide the following details:
     of




                                      5.     S. No.         Assessment Year                    Demand                      Nature of Demand                   Penalty imposed, if any

                                           Details of Income of the previous year from which grant of approval for exemption is sought#:
 Contributions
 K. Details of









                                                                                         Total Income
  Income &




                                                                                                                                                                 Amount of donation
                                             S.       F                                                                                    Amount
                                      1.                        Voluntary contribution                   Others              Total                              under section 115BBC
                                             No.      Y                                                                                  accumulated
                                                              Cash      Kind         Total     Cash       Kind    Total                                                 (if any)


                                           Modes specified under sub-section (5) of section 11#:
          L. Details of investments




                                               S. No.                Mode              Details of investments             Amount of investment                Income from investment
                                      1.


                                           Any other mode#:
                                               S. No.                Mode              Details of investments             Amount of investment                Income from investment
                                      2.



                                      1.   Whether the trust deed contains clause that the trust is irrevocable?                                                              Yes/ No
                                           Details of, approval/ cancellation of approval/ rejection of application for approval under sub-clause (iv), sub-clause (v),
                                           sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, registration/ cancellation of registration/ rejection of
                                           application for registration under section 12A or 12AA, approval under section 80G:
                                                           Section/
          M. Miscellaneous




                                                                             Approval/ Registration/
                                                           Clause/
                                                                                   Cancellation/
                                                             Sub-
                                                                            Application for approval                                        Order date
                                      2.                    Clause
                                              S.                            or registration/ Rejection                                                                       Authority
                                                              etc                                             Order
                                              No                                 of application for                                                                         issuing the
                                                            (Drop                                              No
                                               .                             approval or registration                                                                          order
                                                          Down to
                                                                                        etc
                                                              be
                                                                                (Drop Down to be                            D     D     M     M    Y      Y     Y    Y
                                                          provided
                                                                               provided in utility)
                                                          in utility)

                                      3.   Whether the applicant is registered under the FCRA, 2010?                                                                Yes/ No
16                                    THE GAZETTE OF INDIA : EXTRAORDINARY                                         [PART II--SEC. 3(ii)]

                    If yes, please provide the following details:
                    (i) Details of registration:
                       Registration No.                                         Date of registration

              3a.   (ii) Details of amount received in last three financial years including the previous year (if applying after the end
                    of the previous year) for which application is being made:
                      S.            Financial        Country        Currency     Amount (in foreign currency)          Amount (in
                      No.             Years                                                                             Rupees)


#
 in case the application is made before the expiry of the previous year from which approval is sought, the details may be
provided for the part previous year as on the last date preceding the month in which application is being made.
I ______________, son/ daughter of ___________, hereby declare that the details given in the application are true and
correct to the best of my knowledge and belief.
I undertake to communicate forthwith 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 making this application in my capacity as _______________________(designation) and that I
am competent to make this application and verify it.
I hereby declare that the applicant, being the university or other educational institution exists solely for educational
purposes and not for purposes of profit, other than those mentioned in sub-clause (iiiab) or sub-clause (iiiad) of clause
(23C) of Section 10 of the Income-tax Act, 1961.*
I hereby declare that the applicant, being the hospital or other institution, is for the reception and treatment of persons
suffering from illness or mental defectiveness or for the reception and treatment of persons during convalescence or of
persons requiring medical attention or rehabilitation, and exists solely for philanthropic purposes and not for purposes of
profit, other than those mentioned in sub-clause (iiiac) or sub-clause (iiiae) of clause (23C) of Section 10 of the Income-
tax Act, 1961.*
* Auto provided on the basis of sub-clause under which application is made.
Place:
Date:
                                                      Signature
                                                      Designation          _____________________________________________
                                                      Address              _____________________________________________
Attachments:
1.      Self-certified copy of-
        (a)   the instrument/ document evidencing the creation or establishment of the fund or institution, trust, university
              or other educations institutions, hospital or other institutions, being the applicant, such as, memorandum of
              association, articles of association, trust deed, rules/ regulations of applicant and those of other institutions
              like schools, hospitals, etc., managed by the applicant, as applicable;
        (b)   certificate of registration with Registrar of Companies/ Firms/ Societies/ Public Trusts etc, wherever
              applicable;
        (c)    accounts and balance sheet (audited accounts and balance sheet along with the audit report, where audit is
              required under the relevant laws) for the preceding three previous years or since inception, whichever is less;
              along with a note on the activities as reflected in the accounts and the annual reports with special reference to
              the appropriation of income towards purposes of the applicant, if applicable;
        (d)   approval granted under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of
              section 10, if any;
        (e)   order for cancelling the approval granted under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause
              (via) of clause (23C) of section 10, if any;
        (f)   order rejecting the application made earlier for grant of approval under sub-clause (iv), sub-clause (v), sub-
              clause (vi) or sub-clause (via) of clause (23C) of section 10, if any;
¹Hkkx IIµ[k.M 3(ii)º                                 Hkkjr dk jkti=k % vlk/kj.k                                          17
        (g)     order granting registration under section 12A or section 12AA, as the case may be, if any;
        (h)     order cancelling the registration granted under section 12A or section 12AA, if any;
        (i)     order rejecting the application for grant of registration under section 12A or section 12AA, as the case may
                be, if any;
        (j)     where the applicant has been granted approval under section 80G, self-certified copy of the order granting
                approval under section 80G; and
        (k)     application in case applied for registration under section 12AA or for approval under section 80G, as
                applicable.
2.      Note on the activities of the applicant.
3.      Any other (Please specify) __________."
(iii)         Form No. 56D shall be omitted.
                                                                      [Notification No. 60 /2019/ F. No. 370142/14/2018-TPL]
                                                              NIRAJ KUMAR, Dy. Secy. (Tax Policy & 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 the 26th March, 1962 and last amended vide notification number G.S.R No. 614(E)
      dated the 30th August, 2019.




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