INCOME-TAX NOTIFICATION NO.19 – –

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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 (6
th Amendment) Rules, 2021.
(2) They shall come into force on the 1
st 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

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