Notification No. 60/2019 [F.No.370142/14/2018-TPL]/SO 3215(E)

What this is

Notification No. 60/2019 [F.No.370142/14/2018-TPL]/SO 3215(E) was published on 5 September 2019. Its subject is Ministry of Finance.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

Made under the first proviso to clause (23C) of sub-section (1) of section 10 and clause (vi) of sub-section (5) of section 80G read with section 295 of the Income-tax Act, 1961, the Income-tax (6th Amendment) Rules, 2019 substitute rules 2C and 2CA of the Income-tax Rules, 1962 by a single new rule 2C, and substitute rule 11AA. The new rule 2C makes the prescribed authority for sub-clauses (iv), (v), (vi) and (via) of section 10(23C) the Principal Commissioner or Commissioner authorised by the Board, requires the application for approval to be made in Form No. 56 verified by the person authorised to verify the return under section 140, and requires that Form to be furnished electronically under digital signature where the return must be so furnished and otherwise through an electronic verification code, with the Principal Director General or Director General of Income-tax (Systems) laying down the data structure, standards and procedure and responsible for security, archival and retrieval policies. The substituted rule 11AA does the same for approval under section 80G(5)(vi): the application is in Form No. 10G, verified under section 140 and furnished electronically in the same two modes; the Principal Commissioner or Commissioner may call for further documents or information or cause enquiries to satisfy himself about the genuineness of the applicant's activities; he must record his satisfaction in writing and grant approval where the conditions in clauses (i) to (v) of section 80G(5) are fulfilled, or record reasons and reject after an opportunity of being heard where they are not; and the order granting or rejecting approval must be passed within six months from the end of the month in which the application was received. Form No. 10G in Appendix II is substituted to match.

Who it reaches

• funds, institutions, trusts, universities, educational institutions and hospitals seeking approval under section 10(23C)
• institutions and funds seeking approval under section 80G
• Principal Commissioners and Commissioners passing approval orders
• the Directorate of Income-tax (Systems) prescribing the electronic filing standards

The provisions it speaks to

The instrument, as the Board published it

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 5th September, 2019
INCOME-TAX
S.O. 3215(E).—In exercise of the powers conferred by the first proviso to clause (23C) of sub-section (1) of section 10 and clause (vi) of sub-section (5) of section 80G read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely: —

1. Short title and commencement. — (1) These rules may be called the Income-tax (6th Amendment) Rules, 2019.
(2) They shall come into force on the 5th November, 2019.

2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), -
(i) for 'rules 2C and 2CA', the following rule shall be substituted, namely: —
"Application for the purpose of grant of approval for the exemption under sub-clause (iv), sub-clause (v), sub-clause (vi) and sub-clause (via) of clause (23C) of section 10.

2C. (1) The prescribed authority under sub-clause (iv), sub-clause (v), sub-clause (vi) and sub-clause (via) of clause (23C) of section 10 shall be the Principal Commissioner or Commissioner whom the Central Board of Direct Taxes may authorise to act in this behalf.

(2) An application for grant of approval for the exemption under sub-clause (iv), sub-clause (v), sub-clause (vi)or sub-clause (via) of clause (23C) of section 10 to any fund or institution, any trust (including any other legal obligation) or institution, any university or other educational institution and any hospital or other institution (hereinafter referred to as 'the applicant') shall be made in Form No. 56 and shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the assesse.

(3) Form No. 56 shall be furnished electronically, —
(i) under digital signature, if the return of income is required to be furnished under digital signature; or
(ii) through electronic verification code in a case not covered under clause (i).

(4 ) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall lay down the data structure, standards and procedure of furnishing and verification of Form No. 56 and shall be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said form so furnished.".

(ii) for 'rule 11AA', the following rule shall be substituted, namely: —
"Requirements for approval of an institution or fund under section 80G.

11AA (1) For approval under clause (vi) of sub-section (5) of section 80G, the institution or fund (hereinafter referred to as 'the applicant') shall be required to file application in Form No 10G, which shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the assesse.

(2) Form No 10G shall be furnished electronically, —
(i) under digital signature, if the return of income is required to be furnished under digital signature; or
(ii) through electronic verification code in a case not covered under clause (i).

(3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall lay down the data structure, standards and procedure of furnishing and verification of Form No. 10G and shall be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said form so furnished.

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

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

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

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

3. In the principal rules, in Appendix II, -
(i) for 'Form 10G', the following Form shall be substituted, namely: ___

"FORM No. 10G
(See rule 11AA)
Application for grant of approval to fund or institution under clause (vi) of sub-section (5) of section 80G of the Income-tax Act, 1961

A. Details of Registered Office

PAN Name of the Fund/ Institution (Auto populated)
A B C D E 1 2 3 4 F
Flat / Door / Block No. Name of Premises / Building / Village Road / Street Post Office
Area / Locality Town/City/District PIN Code State(Select) Country(Select)
Office Phone No. with STD Code/ Mobile No. 1 Fax No. with STD Code/ Mobile No. 2
Email Address 1
Email Address 2

B. Legal Status

Please specify whether the Fund/ Institution is- (select any one)
o constituted as Public Trust under __________________________________ (please specify name of Act under which constituted as a Public Trust)
o registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India ________________________________________________ (please specify name of the law under which registered)
o registered under section 8 of the Companies Act, 2013 (18 of 2013) or under section 25 of the Companies Act, 1956 (1 of 1956)
o a University established by law
o any other educational institution recognised by the Government or by any University established by law, or affiliated to any University established law.
o An Institution financed wholly or in part by the Government or a local authority
o A Regimental Fund or Non-Public Fund established by the Armed Forces of the Union for the welfare of the past and present members of such forces or their dependants
o Others (please specify) _______________________________________

C. Purpose

1.
Please select from the following (at least one):
Relief of the poor Preservation of environment (including watersheds, forests and wildlife)
Education Preservation of monuments or places or objects of artistic or historic interest
Yoga Advancement of any other object of general public utility
Medical relief

1a.
In case of "advancement of any other object of general public utility", please provide following:
(i) Whether it involves the carrying on of any activity in the nature of trade, commerce or 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
(ii) Details of receipts from such activity:

S.
No.
Total Receipts Aggregate Receipts from the Activity Percentage to Total Receipts Remarks, if any

D. In case of a Trust

1.
Details of Author (s)/ Founder (s)/ Settlor (s):

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

E. In case of a Trust/ Society/ Company/ Other Institutions

1.
Details of Trustee (s)/ Members of the Governing Council/ Director (s)/ Office Bearer (s):

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

F. Exemption/ Approval/ Registration Details

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

2.
Status of approval or registration of the fund or institution:
o Approved under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10
o Registered under section 12A/ 12AA
o Applied for approval under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10
o Applied for registration under section 12A/ 12AA

2b.
S No. Section Registration/ Application Number Date of Registration/ Approval/ Application

G. Details of Business

1. Whether the applicant derives any income being profits and gains of business? Yes/No

1a. If yes, please provide the nature of business.

2. Whether the applicant maintains separate books of account in respect of such business? Yes/No

3. Whether the donations received are used, directly or indirectly, for the purposes of such business? Yes/No

4.
Whether the instrument under which the institution or fund is constituted, or the rules governing the institution or fund, contains any provision for the transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose?
Yes/No

5. Whether institution or fund is expressed to be for the benefit of any particular religious community or caste? Yes/No

6. Whether the institution or fund maintains regular accounts of its receipts and expenditure? Yes/ No

H. Details of Demand

1. Whether any demand is outstanding for any assessment year (s)? Yes/ No

1a.
If yes, please provide the following details:

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

I. Details of Religious Expenses

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

1a.
If yes, please provide the following details:

S. No. Assessment Year Total Income Expenditure of Religious Nature Percentage to Total Income

J.
Miscellaneous

1. Whether the trust deed contains clause that the trust is irrevocable?
Yes/ No/ Not Applicable
(in case of applicants other than trusts)

2.
Details of, approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, registration under section 12A or 12AA, rejection of application for approval/ cancellation of approval under section 80G:

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

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

I undertake to communicate forthwith any alteration in the terms of the trust/society/non-profit company, or in the rules governing the Institution, made at any time hereafter.

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

Place:
Date:
Signature
Designation _____________________________________________________
Address _____________________________________________________

Attachments:

1. Self-certified copy of-
(a) the instrument/ document evidencing the creation or establishment of the fund or institution, being the applicant, such as, memorandum of association, articles of association, trust deed, rules/ regulations of applicant and those of other institutions like schools, hospitals, etc., managed by the applicant, as applicable;
(b) certificate of registration with Registrar of Companies/ Firms/ Societies/ Public Trusts etc, wherever applicable;
(c) accounts and balance sheet (audited accounts and balance sheet along with the audit report, where audit is required under the relevant laws) for the preceding three previous years or since inception, whichever is less; along with a note on the activities as reflected in the accounts and the annual reports with special reference to the appropriation of income towards purposes of the applicant, if applicable;
(d) order granting approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, as the case may be, if any;
(e) order granting registration under section 12A or section 12AA, as the case may be, if any;
(f) order rejecting the application for grant of approval under section 80G, if any;
(g) order cancelling the registration granted under section 80G, if any; and
(h) application in case applied for approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 or for registration under section 12AA, as applicable.

2. Note on the activities of the applicant.

3. Any other (please specify) ___________.";

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

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

A. Details of Registered Office

PAN Name of the Fund/ Institution (Auto populated)
A B C D E 1 2 3 4 F
Flat / Door / Block No. Name of Premises / Building / Village Road / Street Post Office
Area / Locality Town/City/District PIN Code State(Select) Country (Select)
Office Phone No. with STD Code/ Mobile No. 1 Fax No. with STD Code/ Mobile No. 2
Email Address 1
Email Address 2

B. Subclause under which

Please specify the relevant sub-clause- (select any one)
o Sub-clause (iv) of clause (23C) of section 10 (fund or institution)
o Sub-clause (v) of clause (23C) of section 10 (trust including any other obligation or institution)
o Sub-clause (vi) of clause (23C) of section 10 (university or other educational institution)
o Sub-clause (via) of clause (23C) of section 10 (hospital or other institution)

C. Legal Status

Please specify whether the Fund/ Institution is- (select any one)
o constituted as Public Trust under __________________________________ (please specify name of Act under which constituted as a Public Trust)
o registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India ______________________________________________ (please specify name of the law under which registered)
o registered under section 8 of the Companies Act, 2013 (18 of 2013) or under section 25 of the Companies Act, 1956 (1 of 1956)
o Others (please specify) _______________________________________

D. Purpose

1.
Purpose [auto select depending on sub-clause under which applying except under sub-clause (v)]:
o Charitable purposes [sub-clause (iv)]
o Wholly for public religious purposes [sub-clause (v)]
o Wholly for public religious and charitable purposes [sub-clause (v)]
o Educational purposes [sub-clause (vi)]
o Philanthropic purposes [sub-clause (via)]

1a.
In case of charitable or wholly for public religious and charitable purposes, please select (at least one):
Relief of the poor Preservation of environment (including watersheds, forests and wildlife)
Education Preservation of monuments or places or objects of artistic or historic interest
Yoga Advancement of any other object of general public utility
Medical relief

1b.
In case of "advancement of any other object of general public utility", please provide following:
(i) Whether it involves the carrying on of any activity in the nature of trade, commerce or 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
(ii) Details of receipts from such activity:

S.
No.
Total Receipts Aggregate Receipts from the Activity Percentage to Total Receipts Remarks, if any

E. In case of a Trust

1.
Details of Author (s)/ Founder (s)/ Settlor (s):

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

F. In case of a Trust/ Society/ Company/ Other Institutions

1.
Details of Trustee (s)/ Members of the Governing Council/ Director (s)/ Office Bearer (s):

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

G. Details of office etc.

1.
Please provide the details of Head Office, branches etc:

S.
No.
Place Head Office/ Branch etc Address City State PIN Person-in-charge Name Contact Number E-mail ID

H. Details of Activities

1.
Details of activities:

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

I. Details of Business

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

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

3. Is the business incidental to the purposes of the applicant? Yes/No

J. Details of Demand

4. Whether any demand is outstanding for any assessment year (s)? Yes/No

5.
If yes, please provide the following details:

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

K. Details of Income & Contributions

1.
Details of Income of the previous year from which grant of approval for exemption is sought#:

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

L. Details of investments

1.
Modes specified under sub-section (5) of section 11#:

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

2.
Any other mode#:

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

M. Miscellaneous

1. Whether the trust deed contains clause that the trust is irrevocable? Yes/ No

2.
Details of, approval/ cancellation of approval/ rejection of application for approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, registration/ cancellation of registration/ rejection of application for registration under section 12A or 12AA, approval under section 80G:

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

3. Whether the applicant is registered under the FCRA, 2010? Yes/ No

3a.
If yes, please provide the following details:

(i) Details of registration:

Registration No. Date of registration

(ii) Details of amount received in last three financial years including the previous year (if applying after the end of the previous year) for which application is being made:

S.
No.
Financial Years Country Currency Amount (in foreign currency) Amount (in Rupees)

#
in case the application is made before the expiry of the previous year from which approval is sought, the details may be provided for the part previous year as on the last date preceding the month in which application is being made.

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

I undertake to communicate forthwith any alteration in the terms of the trust/society/non-profit company, or in the rules governing the Institution, made at any time hereafter.

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

I hereby declare that the applicant, being the university or other educational institution exists solely for educational purposes and not for purposes of profit, other than those mentioned in sub-clause (iiiab) or sub-clause (iiiad) of clause (23C) of Section 10 of the Income-tax Act, 1961.*

I hereby declare that the applicant, being the hospital or other institution, is for the reception and treatment of persons suffering from illness or mental defectiveness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, and exists solely for philanthropic purposes and not for purposes of profit, other than those mentioned in sub-clause (iiiac) or sub-clause (iiiae) of clause (23C) of Section 10 of the Income-tax Act, 1961.*

* Auto provided on the basis of sub-clause under which application is made.

Place:
Date:
Signature
Designation _____________________________________________
Address _____________________________________________

Attachments:

1. Self-certified copy of-
(a) the instrument/ document evidencing the creation or establishment of the fund or institution, trust, university or other educations institutions, hospital or other institutions, being the applicant, such as, memorandum of association, articles of association, trust deed, rules/ regulations of applicant and those of other institutions like schools, hospitals, etc., managed by the applicant, as applicable;
(b) certificate of registration with Registrar of Companies/ Firms/ Societies/ Public Trusts etc, wherever applicable;
(c) accounts and balance sheet (audited accounts and balance sheet along with the audit report, where audit is required under the relevant laws) for the preceding three previous years or since inception, whichever is less; along with a note on the activities as reflected in the accounts and the annual reports with special reference to the appropriation of income towards purposes of the applicant, if applicable;
(d) approval granted under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, if any;
(e) order for cancelling the approval granted under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, if any;
(f) order rejecting the application made earlier for grant of approval under sub-clause (iv), sub-clause (v), sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, if any;
(g) order granting registration under section 12A or section 12AA, as the case may be, if any;
(h) order cancelling the registration granted under section 12A or section 12AA, if any;
(i) order rejecting the application for grant of registration under section 12A or section 12AA, as the case may be, if any;
(j) where the applicant has been granted approval under section 80G, self-certified copy of the order granting approval under section 80G; and
(k) application in case applied for registration under section 12AA or for approval under section 80G, as applicable.

2. Note on the activities of the applicant.

3. Any other (Please specify) __________."

(iii) Form No. 56D shall be omitted.

[Notification No. 60 /2019/ F. No. 370142/14/2018-TPL]

NIRAJ KUMAR, Dy. Secy. (Tax Policy & Legislation Division)

Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification number G.S.R No. 614(E) dated the 30th August, 2019.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

What it changes

Forms it touches. Form No. 56, Form No. 10G

From when

5 November 2019.

What to watch

• The rules come into force on 5 November 2019, two months after the notification date.
• Rule 2CA stands omitted, its subject-matter now being carried by the substituted rule 2C alone.
• Filing is electronic only, under digital signature or through an electronic verification code according to how the applicant's return must be furnished.
• The six-month outer limit for the order under section 80G runs from the end of the month in which the application was received, and an order of rejection requires reasons in writing and a hearing.
• The extract stops in the opening lines of the substituted Form No. 10G, so the body of that Form is not before us.

Where you meet it

In an application for approval in Form No. 56 or Form No. 10G on the department's portal, and in the order of the Principal Commissioner or Commissioner granting or refusing approval.

What it names

Forms it names. Form No. 10G, Form No. 56, Form No. 56D

Rules it names. Rule 11AA, 2C of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

• Notification No. 116/2026 [F. No.195/13/2025-ITA-I] / SO 4706(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 25 August 2026
• Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
• Notification No. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
• Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
• Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
• Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

← Notification No. 63/2019 [F. No. 370142/11/2019-TPL] /SO 3266(E)  ·  Notification No. 59/2019/F. No. 370142/13/2019-TPL / GSR 614(E) →