Income Tax

Director Income Tax CPC & CIT Exemption Bengaluru authorised for processing of applications of charitable trusts

Director Income Tax CPC and CIT Exemption Bengaluru authorised for receiving & processing of application of charitable trusts for provisional registration and allotment of URN  

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 30/2021

New Delhi, the 1st April, 2021

INCOME –TAX

S.O. 1443(E).—In exercise of the powers conferred by clause (i) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 2C of the Income tax Rules, 1962 (“the Rules”), sub-rule (1), sub-rule (5) and sub-rule (6) of rule 5CA of the Rules, clause (a) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 11AA of the Rules and clause (i) of sub-rule (1) , sub-rule (5) and sub-rule (6) of rule 17A of the Rules, the Central Board of Direct Taxes hereby authorizes the Director of Income Tax (Centralized Processing Centre), Bengaluru and Commissioner of Income-Tax (Exemption), Bengaluru, for the following purposes, namely,-

(i) for receiving applications for provisional registration or registration or provisional approval or approval or intimation in Form 10A under clause (i) of sub-rule (1) of rule 2C of the Rules, sub-rule (1) of rule 5CA of the Rules, clause (a) of sub-rule (1) of rule 11AA of the Rules or clause (i) of sub-rule (1) of rule 17A of the Rules;

(ii) for passing order granting provisional registration or registration or provisional approval or approval in Form 10AC under sub-rule (5) of rule 2C of the Rules, sub-rule (5) of rule 11AA of the Rules or sub-rule (5) of rule 17A of the Rules.

(iii) for issuing Unique Registration Number (URN) to the applicants under sub-rule (5) of rule 2C of the Rules, sub-rule (5) of rule 5CA of the Rules, sub-rule (5) of rule 11AA of the Rules or sub-rule (5) of rule 17A of the Rules.

(iv) for cancelling the approval granted in Form 10AC and Unique Registration Number (URN) under sub-rule (6) of rule 2C of the Rules, sub-rule(6) of rule 5CA of the Rules, sub-rule (6) of rule 11AA of the Rules or sub-rule (6) of rule 17A of the Rules.

2. This amendment will come into effect from the date of Notification in the Official Gazette.

[F. No. 370142/4/2021-TPL]

NEHA SAHAY,
Under Secy. (Tax Policy & Legislation Division)

Download Notification Click Here >>

Share

Recent Posts

  • DGFT

A Notification acquires force of law only upon its publication in Official Gazette – SC

Notification issued acquires the force of law only upon its publication in the Official Gazette – Supreme Court In a…

8 hours ago
  • Income Tax

Case remitted to verify claim of RTO liaisoner that cash deposited belonged to vehicle owners

Case remitted to verify claim of RTO liaisoner that the cash deposited in his account was of vehicle owners and…

9 hours ago
  • Empanelment

J&K Bank Ltd. invites on-line applications for empanelment as Stock Auditors

The Jammu & Kashmir Bank Ltd. invites on-line applications for empanelment as Stock Auditors for 3 Financial Years i.e. from…

18 hours ago
  • Income Tax

Broken period interest on securities held as stock-in-trade is revenue expenditure

Broken period interest paid on purchase of securities was revenue expenditure since the securities constituted stock-in-trade In a recent judgment,…

19 hours ago
  • Income Tax

Reassessment on basis of borrowed belief of Anti-Corruption Bureau quashed

ITAT quashed reassessment on the basis of borrowed belief of Anti-Corruption Bureau without applying mind In a recent judgment, ITAT…

1 day ago
  • Income Tax

In considering disallowance u/s 40A(2) genuineness of expenditure not relevant issue

In considering disallowance u/s 40A(2) for payments to specified persons, genuineness of expenditure is not a relevant issue. In a…

1 day ago