The CBDT vide Notification No. 51/2022 dated May 9, 2022 has issued the Income-Tax Amendment (Fourteenth Amendment) Rules, 2022 to further amend the Income-Tax Rules, 1962 (“the IT Rules”), w.r.t. tax deduction for expenditure on scientific research etc., in a following manner:
- Substituted Form No. 3CF regarding application for registration or approval.
- Amended Form No. 10A for application for registration or provisional registration or intimation or approval or provisional approval.
- Substituted Form No. 10AB for application for registration or approval.
- Substituted Form No. 10BD w.r.t. statement of particulars to be filed by reporting person under Section 80G(5)(viii) and Section 35(1A)(i) of the Income-tax Act, 1961 (“the IT Act”).
- Substituted Form No. 10BE w.r.t. certificate of donation under Section 80G(5)(ix) of Section 35(1A)(ii) of the IT Act.
The Notification can be accessed at: https://www.incometaxindia.gov.in/communications/notification/notification-no-51-2022.pdf
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