The notification issued by the Central Board of Direct Taxes (CBDT) amends the Income-tax Rules, 1962, specifically concerning the effective date of provisional approval for applications made under section 80G of the Income-tax Act, 1961.
Key Changes
The Income-tax (7th Amendment) Rules, 2023 are introduced and will be effective from the date of their publication in the Official Gazette (May 30, 2023).
Rule 11AA of the Income-tax Rules, 1962 is amended by substituting sub-rule (7).
The amended sub-rule (7) specifies that in the case of an application made under clause (iv) of the first proviso to sub-section (5) of section 80G, the provisional approval will be effective from the assessment year relevant to the previous year in which the application was made.
Action Item: Review existing and future 80G applications to ensure compliance with the amended rule regarding the effective date of provisional approval.
Donors
Action Item: Donors should verify the effective date of the 80G approval of the organizations they donate to, in order to accurately claim tax deductions.
Tax Authorities
Action Item: Update internal guidelines and systems to reflect the change in the effective date of provisional approvals under section 80G.
Key Entities Referenced
Central Board of Direct Taxes (CBDT): The issuing authority for the notification, responsible for amending the Income-tax Rules, 1962.
Income-tax Act, 1961: The principal legislation governing income tax in India, specifically section 80G which deals with deductions for donations to certain funds, charitable institutions, etc.
Income-tax Rules, 1962: The set of rules framed under the Income-tax Act, 1961, which are being amended by this notification. Rule 11AA is specifically mentioned.
Section 80G: Section of the Income-tax Act, 1961 that provides for deductions in respect of donations to certain funds, charitable institutions, etc.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30052023-246168
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CG-DL-E-30052023-246168
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 325] नई दिल्ली, मगं लिार, मई 30, 2023/ज्य ष्े ि 9, 1945
No. 325] NEW DELHI, TUESDAY, MAY 30, 2023/JYAISHTHA 9, 1945
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष-कर बोड)ड
अजधसचू ना
नई दिल्ली, 30 मई, 2023
आय-कर
सा.का.जन. 399(अ).—केंद्रीय प्रत्यक्ष कर बोड,ड आय-कर अजधजनयम, 1961 (1961 का 43) की धारा 295 के
साथ पठित धारा 80छ की उपधारा (5) के पहल े परंतुक के खंड (i) खडं (ii), खंड (iii) और खंड (iv) और धारा 80छ की
उपधारा (5) के तीसरे परंतुक द्वारा प्रित्त िजियों का प्रयोग करते हुए, आय-कर जनयम, 1962 का और संिोधन करन े के
जलए जनम्नजलजखत जनयम बनाता ह,ै अथाडत ् :--
1. संजक्षप्त नाम और प्रारंभ—(1) इन जनयमों का संजक्षप्त नाम आय-कर (सातिााँ संिोधन) जनयम, 2023 ह।ै
(2) य ेरािपत्र में उनके प्रकािन की तारीख को प्रिृत्त होंगे।
2. आय-कर जनयम, 1962 म,ें जनयम 11कक के, उप-जनयम (7) के स्ट् थान पर जनम्नजलजखत उप-जनयम रखा िाएगा,
अथाडत:् -
“(7) धारा 80छ की उपधारा (5) के पहले परन्तुक के खंड (iv) के अधीन दकए गए दकसी आिेिन की ििा में, अनंजतम
अनुमोिन उस पूिड िर्,ड जिसमें ऐसा आिेिन दकया गया ह ैके ससु ंगत जनधाडरण िर्ड स ेप्रभािी होगा ।"।
3419 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
[अजधसूचना स.ं 34/ 2023 / फाईल नंबर 370142/13/2023-टीपीएल]
जिपुल अग्रिाल, जनििे क (कर नीजत और जिधान प्रभाग)
ठटप्पण : मलू जनयम भारत के रािपत्र, असाधारण, भाग- 2, खडं -3, उप-खडं (ii) म ें संख्या का.आ. 969 (अ) तारीख
26 माच,ड 1962 द्वारा प्रकाजित दकए गए थ े और अंजतम बार अजधसूचना संख्या सा0का0जन0 396 (अ) तारीख
29 मई, 2023 द्वारा संिोजधत दकए गए थ े।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, 30th May, 2023
INCOME-TAX
G.S.R. 399(E).—In exercise of the powers conferred by clauses (i), (ii), (iii) and (iv) of the first proviso to
sub-section (5) of section 80G and the third proviso to sub-section (5) of section 80G read with section 295 of the
Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to
amend the Income-tax Rules, 1962, namely:-
1. Short title and commencement. ̶̶ (1) These rules may be called the Income-tax (7th Amendment) Rules, 2023.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in rule 11AA, for sub-rule (7), the following sub-rule shall be substituted, namely:-
“(7) ̶̶In ̶̶case ̶̶of ̶̶an ̶̶application ̶̶made ̶̶under ̶̶clause ̶̶(iv) ̶̶of ̶̶the ̶̶first ̶̶proviso ̶̶to ̶̶sub-section (5) of section 80G of the Act,
the provisional approval shall be effective from the assessment year relevant to the previous year in which such
application ̶̶is ̶̶made.”.
[Notification No. 34/2023/ F. No. 370142/13/2023-TPL]
VIPUL AGARWAL, Director (Tax Policy and Legislation)
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. 396
(E) dated 29th May, 2023.
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