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

1 PAN “FORM NO. 3CF F
2. Section Code <drop down> (See rules 5C, 5D, 5E and 5F)
Application for registration or approval

A B C D E 1 2 3 4

3 Type of constitution Trust Society Section 8 Any Others
company other
company
3a Whether the applicant is established under an Yes
No

instrument?

Incorporation/constitution details 3b Date of Incorporation/Creation/Registration

3c Registration or Incorporation Number

3d Authority Granting Registration/Incorporation

4 Whether the applicant is registered on DARPAN Yes No

portal or under FCRA Act or any provision of

Income-tax Act?

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) Yes No

(ii)/ (iia)/(iii) of Income-tax Act, 1961 made by the

applicant in the past has been rejected?

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)/:

Details of key persons S.No. Name Relation Percentage of Unique ID code Address Mobile E-mail
shareholding Identification number address
Number
in case of
shareholder

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 ID code Address Percentage of

Number beneficial ownership

7 Details of laboratory/research facility/ university/college/other institution being managed/controlled/administered/owned by the
applicant

Name of the Whether Year of Nature Address Whether Person- in - charge

laboratory/research covered under establishment of owned by Name Contact- E-mail Unique
Number ID Identification
facility/ section activity applicant?
Number
university/college/other 35?(Yes/No) (Yes/No)
institution

Operational details 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 Nature of Address of Whether separate books of
of the objectives of the trust or institution? Business the business 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 Account
institution 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 Size of land Purchase Stamp value at Mode of Date of
buildings or buildings consideration the time of acquisition Acquisition
in square paid/payable acquisition (Acquired/gifted)
metres

11 Total number of employees of the applicant as on date of the application:

Details of research 12 Out of the total number of employees above, total number of employees engaged in scientific, social or statistical
employees/facilities 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

14 Details of research projects undertaken during previous three years:

Details of research Projects S. Name Name of Association Duration of Project Out of (vi), Date of Current
No. of the the of Project cost/ amount initiation status of
Project estimated paid the Project
Investigator Investigators From project of
(i) (ii) with (dd/mm/yyyy) cost in to other Project (ix)
(iii) To case of R&D
Applicant (dd/mm/yyyy) ongoing institution (viii)
Organisation project for
(v) (Rs.) completion
(iv) of project
(vi)
(vii)

Details of research 15
Articles Details of research articles/ papers published in any eminent national/ international Research Journal during previous three years:

S. Title of the Name Association Name Journal Reference Journal Date/Month of No. of
No. Publication of of authors of the Number (pISSN/ Indexing details publication times cited
* with Journal eISSN/ ISBN) (Vol./No./Year) as on date
Authors Applicant of the
organisation application

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:

Details of Patent or other similar rights S.No. Title of Description Name(s) Association Whether Patent If Earnings from
Invention of the of the Patent application commercialised patents till date
applied/patent of
Inventor(s) Inventor(s) granted Number or application(Rs.)
with the and implemented,
Applicant then by whom
date/Patent
organisation Number
and date

(b) Details of Details of Copyrights Applied/granted:

S.No. Title of Description Name(s) Association Whether Copy If Earnings
of the copy Rights Rights commercialised from Copy
creation for of the applied/Copy application Rights till
Author(s) rights Number or date of
which the copy Author(s) with the granted implemented, application
Applicant and then by whom (Rs.)
right has been organisation date/Copy

applied/granted Right
Number
and date

(c) Details of trade marks or other similar rights applied/granted:

S.No. Title of Description Name(s) of Association Whether Trade marks If trade mark is Earnings
trade Application commercially from
Trade the of the marks Number and used, then by trademarks
date/ Trade or other
marks Inventor(s) Inventor(s) applied/ whom similar rights
Trade Mark
or other with the

similar Applicant
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 41

rights organisation Marks Number and till date of
granted date application
(Rs.)

(d) Details of new products, processes, methods, techniques developed:

S.No. Category: New Title Description Name(s) of the Association of the If commercialised or Earnings
product/ Inventor(s) Inventor(s) with the implemented, then by till date of
process/ application
method/ Applicant whom
technique organisation (Rs.)

(e) Details of improvements made in the existing products, processes, methods, techniques:

Category: Association of Earnings

New product/ Name(s) of the Inventor(s) If commercialised till date of
or implemented, application
S.No. process/ Title Description the with the then by whom
(Rs.)
method/ Inventor(s) Applicant

technique organisation

(f) Details of new theories, models and hypothesis developed:

Category: Association of Earnings
the Authors(s)
New product/ Name(s) of Whether the till date of
with the theory/hypothesis is application
S.No. process/ Title Description the Applicant
organisation widely accepted. (Rs.)
method/ Authors(s)

technique

(g) Details of Products of Import Substitution: Brief Description on How it Resulted in Import Substitution
S.No Description of the Product

Details of Seminars, 17
Conferences etc. Details of seminars, conferences, workshops, training courses, etc conducted by the Association during the previous three years:

S.No. Subject of the Seminar, Date(s) on Estimated fund Relevance to the research area or
Conference, Workshop, which held allocation (Rs.) the activity carried out by the
Association
Training Course, etc. FROM TO

Educational Details of Future 18
Activities etc. Research projects etc. Details of programme of research projects to be undertaken during the forthcoming years:

S.No. Name of the project Proposed date Duration of Estimated fund Description of
of start of project
project allocation research to be

undertaken

19. Details of Educational courses offered by the applicant:

S. No. Details of Courses offered Total number of students Out of (B), total number of
(A) pursuing the courses students engaged in
offered at (A) research activities
(B) (C)

20 Has return of income been filed for the last assessment year for which the due date has expired Yes No

Assets and liabilities 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
Other fixed assets
25 Land and Building 26
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 Donation Received for purposes Grant Received Other Total
Research Purposes other than research for research income Income
purposes

Corpus Non Corpus Non Corpus
Corpus

30 Please provide the following expenditure details for three previous years immediately preceding the previous year in which

Expenditure application is made:
details
S.No. Previous Amount applied for Amount applied for Total Application Amount accumulated

year Scientific/Social non-Research for objects of the

Science/Statistic activities Association

Research

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 Amount of Investment Date of Nominal value of Income from
Investment (as on date of the investment Investment
application) 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)

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

Benefit to interested person 4. If yes above, specify value of the benefit in Rs.
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 43

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).

Deemed Income

Certified that the above information is true to the best of my knowledge and belief. Signature _______________
Designation _______________
Place _______________
Date _______________
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 2

section 35

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 4

section 35

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/ Registration No. Date of Registration Authority granting Date from which
Non- No. registration registration is
effective
mandatory
First date of the
Registration u/s Mandatory, if Number of Order Date of Order Jurisdiction details of previous year from
12A/AA/AB which the registration
Income-tax of registered granting registration the Income Tax is effective
1961
Act, is to be provided Authority which First date of the
previous year from
granted the which the registration
is effective
registration is to be
First date of the
provided previous year from
which the registration
Approval u/s Mandatory, if Number of Order Date of Approval Jurisdiction details of is effective
10(23C)
Income-tax of approved granting approval is the Income Tax
1961
Act, to be provided Authority which

granted the

registration is to be

provided

Approved as a Mandatory, if Number of Order Date of Approval DSIR
Scientific and registered granting approval is
Industrial Research to be provided
Organization by
DSIR Mandatory, if Number of Date of Notification Central Government First date of the

Registration u/s 35 registered Notification by the Ministry of Home previous year from
of Income-tax Act, Affairs
1961 Central Government which the

Notification is

effective

FCRA, 2010 Mandatory if Registration number Date of Order Date from which
such approval is
registered is to be provided effective

under FCRA
44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Registration number Mandatory if Registration number Date of registration Niti Aayog Date from which
with Darpan portal is to be provided Date of registration such approval is
of Niti Aayog the applicant effective
Registration number
Others receives or is to be provided

intends to

receive any

grant or

assistance

from either the

Central

Government or

State

Government

Mandatory if Appropriate authority Date from which
such approval is
applicant has effective

any other

registration

under the

Income-tax

Act

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 3
where the person resides;

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

1 PAN ABCDE1 2 3 4 F
2. Section Code
Incorporation/constitution details 3 Nature of activities Charitable Religious Religious cum
4 Type of constitution charitable

Trust Society Company Others

4a Whether the applicant is established under an Yes No

instrument?

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 Yes No

irrevocable?

7 Whether the applicant is registered on DARPAN portal Yes No

or under FCRA Act or any provision of Income-tax

Act?

7a Relevant Law/Portal

Other registrations 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 Yes No

applicant in the past has been rejected?

8b Whether claiming exemption under clause 21 of section 10 Yes No

of the Income-tax Act

D et ai9a Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the Governing Council/l so fkeypersons
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 Unique ID code Address Mobile E-mail
of Identification number address

shareholding Number
in case of
shareholder

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 ID code Address Percentage of
Identification beneficial ownership
Number

10 Has return of income been filed for the last assessment year for which the due date has Yes No

expired

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

Assets and liabilities 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 Grants received from Companies Other Specific Other Total
Central or State under Corporate Social Grants income
Government Responsibility

21a Whether the fund or the institution has incurred any expenditure of religious nature Yes No

Religious 21b If yes, please provide the following details for three previous years immediately preceding the previous year in which
activities
application is made:

S.No. Previous year Total Income Expenditure of Religious Percentage to Total Income

Nature

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 03

under sub-clause (iv) of clause (23C) of section 10)

4 Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered 04

under sub-clause (v) of clause (23C) of section 10)

5 Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered 05

under sub-clause (vi) of clause (23C) of section 10)

6 Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered 06

under sub-clause (via) of clause (23C) of section 10)

7 Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered 07

under sub-clause (iv) of clause (23C) of section 10)

8 Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered 08

under sub-clause (v) of clause (23C) of section 10)

9 Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered 09
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 47

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 10
under sub-clause (via) of clause (23C) of section 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 code in row 2:

Sr.no Category Relevant Clause of sub-section(1) of section 35 Section
1. Code
Research Association Clause(ii) Scientific Research
2. 13
3. University, college or Clause(iii) Social Science Research
other institution Clause(ii) Statistical Research 14
Company Clause(iii) Scientific Research 15
Clause(iia) Social Science Research 16
Statistical Research 17
Scientific Research 18
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:

(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

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 To be enabled Mandatory/Non- Registration No. Date from
Law/Portal when the mandatory which
following codes Date of Authority registration
Registration u/s are selected in Mandatory Registration granting is effective
10(23C) clause row 2 registration
(iv)/(v)/(vi)/(via) 03 or 04 or 05 or Mandatory if Date of Order First date of
of Income-tax 06 notified under Number of Order Jurisdiction details the previous
Act, 1961 section 10( 46) granting approval year from
01-19 Mandatory of the Income Tax which the
Registration u/s approval is
10(46) of Income- 01 Mandatory Authority which effective
tax Act, 1961 Date from
13-19 granted the which such
Registration u/s Notification is
12A/AA/AB of registration is to effective
Income-tax Act, First date of
1961 be provided the previous
year from
Registration u/s Number of Date of Central which the
35 of Income-tax registration is
Act, 1961 Notification by Notification Government effective
First date of
the Central the previous
year from
Government which the
Notification is
Number of Order Date of Order Jurisdiction details effective

granting of the Income Tax

registration is to Authority which

be provided granted the

registration is to

be provided

Number of Date of Central

Notification by Notification Government

the Central

Government
48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Registration u/s 11 Mandatory Number of Order Date of Order Jurisdiction details Date from
80G of Income- granting which such
tax Act, 1961 Mandatory if registration of the Income Tax registration is
registered under effective
FCRA Registration Authority which
number is to be Date from
Mandatory if the provided granted the which such
applicant receives approval is
or intends to Registration registration is to effective
receive any grant number is to be Date from
or assistance from provided be provided which such
either the Central approval is
FCRA, 2010 01-19 Government or Registration Date of Order Ministry of Home effective
State Government number is to be
Mandatory if provided Affairs Date from
applicant has any which such
Registration 01-19 other registration Date of Niti Aayog approval is
number with under the Income- effective
Darpan portal of tax Act registration
Niti Aayog

Others 01-19 Date of Appropriate
authority
registration

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 3
where the person resides;
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 Documents required to be attached
code
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

02 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
03/04/05/06 provided if answer to row 10 is “No”).
07/08/09/10
11  where the applicant is created, or is established, under an instrument, self-certified copy of the
12 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;

 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”).

 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;

 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”).

 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)]
13-19
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;

 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: -

1 PAN “FORM NO. 10AB
2. Section Code (See rule 2C or 11AA or 17A)
3 Nature of activities Application for registration or approval
4 Type of constitution
ABCDE1 2 3 4 F

Incorporation/constitution details Charitable Religious Religious cum
charitable

Trust Society Company Others

4a Whether the applicant is established under an Yes No

instrument?

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 Yes No

irrevocable?

7 Whether the applicant is registered on DARPAN portal Yes No

or under FCRA Act or any provision of Income-tax

Act?

7a Relevant Law/Portal

Other registrations 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 Yes No

applicant in the past has been rejected?

8b Whether claiming exemption under clause 21 of section 10 Yes No

of the Income-tax Act

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 Unique ID code Address Mobile E-mail

of Identification number address

Details of key persons shareholding Number

in case of

shareholder

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 ID code Address Percentage of
Identification beneficial ownership
Number

Oper
ation

a l
detail

s
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 Nature Address Whether Person- in - charge
school/college/university/hospital/yoga of owned by
institute/religious places/any other activity applicant? Name Contact- E-mail ID
institution Number
(Yes/No)

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 Nature of Address of Whether separate books of
attainment of the objectives of the trust or Business the account maintained?
institution? business
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 Account
institution Number

14 Details of all land or buildings or both held by the applicant

Address of the land or Size of land Purchase Stamp value at Mode of Date of
buildings or buildings consideration the time of acquisition Acquisition
in square paid/payable acquisition (Acquired/gifted)
metres

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 Percentage to Total Remarks, if any
from the Receipts
Activity(ies) referred
above

16 Has return of income been filed for the last assessment year for which the due date has Yes No

expired

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

Assets and liabilities 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 Grants received from Companies Other Specific Other Total
Central or State under Corporate Social Grants income
Government Responsibility

27a Whether the fund or the institution has incurred any expenditure of religious nature Yes No

Religious 27b If yes, please provide the following details for three previous years immediately preceding the previous year in which
activities
application is made:

S.No. Previous year Total Income Expenditure of Religious Percentage to Total Income

Nature

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:

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 05

under sub-clause (iv) of clause (23C) of section 10)

6 Clause (ii), of first proviso to clause (23C) of section 10 (for applicants covered 06

under sub-clause (v) of clause (23C) of section 10)

7 Clause (ii), of first proviso to clause (23C) of section 10 (for applicants covered 07

under sub-clause (vi) of clause (23C) of section 10)

8 Clause (ii), of first proviso to clause (23C) of section 10 (for applicants covered 08

under sub-clause (via) of clause (23C) of section 10)

9 Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered 09

under sub-clause (iv) of clause (23C) of section 10)

10 Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered 10

under sub-clause (v) of clause (23C) of section 10)

11 Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered 11

under sub-clause (vi) of clause (23C) of section 10)

12 Clause (iii) of first proviso to clause (23C) of section 10 (for applicants covered 12

under sub-clause (via) of clause (23C) of section 10)

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

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:

(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

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:
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 53

Relevant Mandatory/Non- Registration Date of Authority Date from
Law/Portal mandatory No. Registration granting which
registration registration
Number of Date of Order is effective
Registration u/s Mandatory, if Order granting Jurisdiction First date of
10(23C) clause approval the previous
(iv)/(v)/(vi)/(via) registered details of the year from
of Income-tax Number of which the
Act, 1961 Notification by Income Tax approval is
the Central effective
Government Authority which
Number of Date from
Order granting granted the which such
registration is Notification
to be provided registration is to is effective
First date of
Number of be provided the previous
Notification by year from
Registration u/s Mandatory if the Central Date of Central which the
Government registration is
10(46) of notified under Notification Government effective
Number of
Income-tax Act, section 10(46) Order granting First date of
registration the previous
1961 year from
Registration which the
Registration u/s Mandatory, if number is to be Date of Order Jurisdiction Notification
provided is effective
12A/AA/AB of registered details of the Date from
Registration which such
Income-tax Act, number is to be Income Tax registration is
provided effective
1961 Authority which
Registration Date from
number is to be granted the which such
provided approval is
registration is to effective
Date from
be provided which such
approval is
Registration u/s Mandatory, if Date of Central effective
35 of Income-tax
Act, 1961 registered Notification Government Date from
which such
Registration u/s Mandatory, if Date of Order Jurisdiction approval is
80G of Income- effective
tax Act, 1961 registered details of the

Income Tax

Authority which

granted the

registration is to

be provided

FCRA, 2010 Mandatory if Date of Order Ministry of

Registration registered under Home Affairs
number with
Darpan portal of FCRA
Niti Aayog
Mandatory if the Date of Niti Aayog

applicant receives registration

or intends to

receive any grant or

assistance from

either the Central

Government or

State Government

Others Mandatory if Date of Appropriate
authority
applicant has any registration

other registration

under the Income-

tax Act

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 YYYY- YY

Part B

Details of the donors and donations

Sl. Unique Identification ID code Section code Name of Address of Donation Mode of Amount of
No. Number of the donor Type receipt donation
donor donor (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 3
where the person resides;

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

1 PAN of the reporting person A B C D E 1 2 3 4 F

Donee 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

6 Unique Identification Number PAN A B C D E 1 2 3 4 F

Aadhaar

Donor and donations 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:”;

(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.

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