MINISTRY OF FINANCE

(Department of Revenue)

[CENTRAL BOARD OF DIRECT TAXES]

NOTIFICATION

New Delhi, the 9th May, 2022

INCOME-TAX

 

G.S.R. 343(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) subsection (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, 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. Short title and commencement.  These rules may be called the Income-tax (Fourteenth Amendment) Rules, 2022.

       

2. In the Income-tax Rules, 1962 in the APPENDIX-II, -  

(i) In FORM No. 3CF,-

    1. for row 6b, the following row shall be substituted, namely: -

 

“6b

In case if any of persons (as mentioned in row 6a) is not an individual then provide the following details of the natural persons who are beneficial owners (5% or more) of such person as on the date of application:

S.

No.

Name

Unique

Identification

Number

ID code

Address

Person other than individual (as mentioned in row 6a) in which the beneficial ownership held

Percentage of beneficial ownership”;    

 

 

 

 

 

 

 

 

 

     

    1. for row 7, the following row shall be substituted, namely: -

 

“7

Details of laboratory/research facility/ university/college/other institution being managed/controlled/administered/owned by the applicant                       

 

                                                 

 

 

 

 

 

Name of the laboratory/research

facility/

university/college/ot her institution  

 

Whether covered under section 35? (Yes/No)

Year of establish ment

Nature of activity

Address  

Whether owned by applicant

?  

(Yes/No)

             Person- in - charge  

 

Name  

 

Contact-

Number

Email ID

ID Code

Unique Identification

Number”;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

     

    1. for row 13, the following row shall be substituted, namely: -

 

“13

Details of research facilities/ assets owned by Research Association as on date of the application:

 

 

S.No.

Description of the equipment

 Specific details of equipment

Date of Acquisition

Cost of acquisition”;

 

 

 

 

 

 

 

 

 

 

 

       

    1. for row 16, the following row shall be substituted, namely: -

 

“16

Details of patent, copyrights, trademarks or other similar rights applied for or registered in the name of the applicant organisation:

(a) Details of patents Applied/granted:

S.No.

Title of Inventi on  

Descripti on

Name(s) of the Inventor

(s)  

Associatio n of the Inventor (s) with the Applicant organisati on

Whether

the  Patent applied/pat ent granted

 

Patent applicati on

Number

/Patent

Number  

Date

If

commerciali sed or

implemented

, then by

whom

Earnings from patents  till date of applicati on(Rs.)

 

 

 

 

 

 

 

 

 

 

 

  (b) Details of details of copyrights applied/granted:

S.No.

Title of creation for which the

copy right has been

applied or granted

Description

Name

(s) of the

Author

(s)  

Associati on of the

Author(s) with the Applicant organisati on

 Whether the copy Rights applied/ Copy

rights

granted

 

Copy

Rights application

Number /Copy Right

Number  

Date

If

commercialis ed or

implemented then by whom

Earnin gs from Copy Rights

till

date of applica tion (Rs.)

 

 

 

 

 

 

 

 

 

 

 

  (c) Details of trade marks or other similar rights applied or granted:

S.No.

Title of Trade marks or other similar rights

Description

Name(s) of the

I nventor

(s)  

Association of the

Inventor(s) with the

Applicant organisation

Whethe r trade marks

applied/ Trade

Marks granted

 

Trade marks

Application Number  /

Trade Mark Number  

Date

If trade mark is comer-

cially used, then by whom

Earnings from trademarks or other similar rights till date of application (Rs.)

 

 

 

 

 

 

 

 

 

 

 

   (d) Det ails of new products, processes, methods and techniques developed:

S.No.

Category: New product/ process/ method/ technique

Title

Description  

Name(s) of the

Inventor(s)

Association of the

Inventor(s) with the Applicant organisation

If commercialised or implemented, then by whom

Earnings

till date of

application

(Rs.)

 

 

 

 

 

 

 

 

 

  (e) Details of improvements made in the existing products, processes, methods and techniques:

S.No.

Category Existing  product/ process/ method/ technique

Title

Description  

Name(s) of the

Inventor(s)

Association of the

Inventor(s) with the Applicant organisation

If commercialised or implemented, then by whom

Earnings

till date of

application

(Rs.)

 

 

 

 

 

 

 

 

 

  (f) Deta ils of new theories, models a nd hypothesis developed:

S.No.

Category: New theories /

models / hypothesis    

Title

Description  

Name(s) of the

Authors(s)

Association of the

Authors(s) with the Applicant organisation

Whether the theory or hypothesis is widely accepted.  

Earnings

till date of

application

(Rs.)

 

 

 

 

 

 

 

 

(g) Details of Products of Import Substitution:

S.No.

Description of the Product

Brief Description on How it Resulted in Import Substitution”;  

 

 

 

 

 

       

    1. for row 29, the following row shall be substituted, namely: -

 

“29

Income received in three previous years immediately preceding the previous year in which application is made:

 

Financial Year

Donations Received for Research Purposes

Donation Received for purposes other than research

Grant Received for research purposes

Other income

Total

Income ”;

 

 

 

Corpus  

Non Corpus

Corpus

Non Corpus

 

 

 

 

    1. in the Annexure,  for the words, brackets and figures “To be furnished by a research association claiming exemption under section 10(21) Financial Year. _______________” the words, brackets and figures

“Whether you are claiming exemption under section 10(21)?      Yes /No  

To be furnished by a research association claiming exemption under section 10(21) Financial Year.

_______________” shall be substituted;

 

    1. for the words figure and letters “Instructions  to fill Form No. 3CF”, the words, figure and letters “Notes to fill Form No. 3CF”  shall be substituted;
    2. in the “Notes to fill Form No. 3CF”,- (I) in clause 5, sub-clause i shall be omitted;

 

  1. in clause 7, after sub-clause iii, the following words, shall be inserted,   namely:-

 

‘Note: Specific details of equipment is required to be mandatorily filled in case of    Other assets. ’;

 

  1. in clause 8, for sub-clause vi, the following sub-clause shall be substituted,   namely:-

 

“vi. Others (Please Specify the association)”;

 

  1. for clause 12, the following clause shall be substituted, namely:- “12.  The following documents are required to be attached:
    • where the applicant is constituted under an instrument, self-certified copy of the instrument;
    • where the applicant is constituted otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the applicant;
    • self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts or other registration document, as the case may be;
    • where past registration under section 35 was rejected, then copy of order of rejection ( if answer to 5 is yes)
    • self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010, if the applicant is registered under the said  Act;
    • self-certified copy of existing Notification granting approval under section 35;
    • a comprehensive note on research activities undertaken by the applicant (If there are no research activities undertaken by the applicant then attach self-certified NIL declaration);
    • self-certified copy of audited annual accounts of the applicant for the last three years (If there is no audited annual accounts of the applicant for any of the last three years then attach self-certified NIL declaration for each year separately);
    • self-certified copy of Donors, along with their names, complete postal address and the amount paid by each of them  to the applicant during last three years. Mention PAN or aadhar of donors paying the sums in excess of fifty thousand rupees in any of the three financial years (If there is no donation received during the last three years then attach self-certified NIL declaration).”;

 

(i) for the “Instructions  to fill Annexure in case claiming exemption 10 (21) and clauses 1 and 2 thereunder”, the the following shall be substituted, namely:-

 

 “Notes to fill Annexure in the case of claiming any exemption under section 10 (21)

 

      1. For the row “To be furnished by a research association claiming exemption under section 10(21) Financial Year. ______________”, select the latest Financial Year for which the books of accounts had been audited out of three preceding financial Years immediately preceding the Financial Year in which application is made.  

 

      1. In row 2 in “Person” one of the following shall be selected :

 

(a) Founder of applicant

 

(b) Any person who has made contribution exceeding rupees one lakh to the applicant

 

(c) Any member of a Hindu undivided family (HUF) where the HUF is a founder

 

(d) The manager (by whatever name called) of the applicant

 

(e)  A relative of the founder, member of the manager

 

(f) Any concern in which any of the persons referred to in a-e have a substantial interest.

 

3. In row 4 if any benefit has been specified, provide a detailed statement of the nature of the benefit, amenity or perquisite.”;

 

 (ii) in Form 10A,-

  1. after row 2, the following rows shall be inserted, namely:-                                                            

“2a.

Sub-Category

 

2b.

Has any registration/approval certificate been issued to you earlier?

Yes                         No                     ";

 

  1. after row 14, the following row shall be inserted, namely:-

“14a.    Total Liabilities

 

  ”;

 

  1. after row 19, the following row shall be inserted, namely:-

“19a

.

Total Assets

 

  ”;

         

  1. for the words, figures and letter “Instructions to fill Form No. 10A”,  the words, figures and letter “ Notes to fill Form No. 10A” shall be substituted;
  2. in the “Notes to fill Form No. 10A”,-
    1. for clause (2) and rows thereunder, the following clauses and entries thereunder shall be substituted, namely:-

 

  “2. Application for registration under section 12A/80G/10(23C) select one of the following code in row 2:

 

1.

Sub clause (i) of clause (ac) of sub -section (1) of section 12A

01

2.

Sub clause (vi) of clause (ac) of sub-section (1) of section 12A

02

3.

Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10)

03

4.

Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10)

04

5.

Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (vi) of clause (23C) of section 10)

05

6.

Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (via) of clause (23C) of section 10)

06

7.

Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10)

07

8.

Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10)

08

9.

Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered  under sub-clause (vi) of clause (23C) of section 1

  09

10.

Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (via) of clause (23C) of section 10)

10

11.

Clause (i) of first proviso to sub-section (5) of section 80G

11

12.

Clause (iv) of first proviso to sub-section (5) of section 80G

12

 

 

Application for intimation under Fifth proviso to sub-section (1) of section 35, select one of the following codes in row 2:

 

 

Sr.No

Category

 

Relevant clause of sub-section (1) of section 35

Section Code

1.

Scientific Research

Clause (ii)

Research Association

13

University, college or other institution

14

Clause(iia)

Company

15

2.

Social Science Research

Clause(iii)

Research Association

16

University, college or other institution

17

3.

Statistical Research

Clause(iii)

Research Association

18

University, college or other institution

19

 

2a. If applicant selects code 14, 17 or 19 in row 2, then option “sub-category” shall be applicable and one of the following sub-category shall be    selected:  

 

Sr.No.

Sub-Category

1.

University

2.

College

3.

Other Institution”;

 

    1. for clause 8 and entries thereunder, the following clause and entries shall be substituted, namely:-

“8. For row number 9a, column “Relation”, one or more of the following shall be substituted, namely:-

      1. Author
      2. Founder
      3. Settlor
      4. Trustee
      5. Members of society
      6. Members of the Governing Council
      7. Director
      8. Shareholders holding 5per cent. or more of shareholding
      9. Office Bearer  
      10. Principal Officer
      11. Person Competent to verify
      12. Principal Secretary
      13. Secretary
      14. Chief Executive Officer
      15. Chief Financial Officer
      16. Manager
      17. Representative Assessee
      18. Any other Principal Officer
      19. Managing director
      20. Authorised signatory”;

 

  1. after clause 11, the following clause shall be inserted, namely:-

“11A. If applicant does not have registration/approval certificate issued earlier, then submit an affidavit to that effect.”;

  1. for clause 12 and rows thereunder, the following clause and rows shall be substituted, namely:-  

“12 The following documents are required to be attached_

Section code

Documents required to be attached

01

  • where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;
  • where the applicant is created, or is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the applicant;
  • 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;
  • self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;
  • self-certified copy of existing order granting registration under section 12A or section 12AA or section 12AB, as the case may be. 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 trust or institution 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( to be provided if answer to row 10 is “No”). (If there is no audited annual accounts of the applicant for any of the last three years then attach selfcertified NIL declaration for each year separately);

02

  • where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;
  • where the applicant is created, is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment of the applicant;
  • 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;
  • self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;
  • 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 trust or institution 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;
  • 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 rela ting 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 and self- certified copy of the report of audit as per the provisions of section 44AB for such period;
  • self-certified copy of order of rejection of application for grant of registration under section 12A or section 12AA or section 12AB, as the case may be, if any;

03/04/05/06

  • where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;
  • where the applicant is created, or is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment of the applicant;
  • 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;
  • self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;
  • self-certified copy of existing order granting registration under clause (23C) of section 10 of the Income- tax Act.
  • 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 (to be provided if answer to row 10 is “No”).

 

 

07/08/09/10

  • where the applicant is created, is established, under an instrument, self-certified copy of the instrument;
  • where the applicant is created, is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the applicant;
  • 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;
  • self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;
  • where the applicant has been in existence during any year or years prior to the financial year in which t he 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;
  • self-certified copy of order of rejection of application for grant of registration under section 10(23C), if any;

11

  • where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;
  • 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 applicant6;
  • 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;
  • self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;
  • self-certified copy of existing order granting registration under section 80G of the Income-tax Act. 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 (to be provided if answer to row 10 is “No”).

12

  • where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;
  • where the trust is created, or the institution is established, otherwise than under an instrument, self- certified copy of the document evidencing the creation of the trust, or establishment of the institution;
  • 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;
  • self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;
  • where the applicant or the institution 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;
  • self-certified copy of order of rejection of application for grant of registration under section 80G, if any;

13-19

  • where the reporting person is constituted under an instrument, self-certified copy of the instrument;
  • where the reporting person is constituted otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the reporting person;
  • self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts or other registration document, as the case may be;
  • self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;
  • self-certified copy of existing Notification granting approval under section 35.

1,3,4,5,6,11

  • Self-certified Affidavit where the applicant does not have earlier issued registration or approval certificate. ”;

 

  1. in FORM No. 10AB, -

 

    1. for row 9b, the following row shall be substituted, namely:-

“9b.

In case if any of persons (as mentioned in row 9a) is not an individual then provide the following details of the natural persons who are beneficial owners (5 per cent. or more) of such person as on the date of application:

 

 

S.No.

Name

Unique

Identification

Number

ID code

Address

Non-Individual person(as mentioned in row 9a) in which the beneficial ownership held

 Percentage of beneficial ownership”;

 

 

 

 

 

 

 

 

 

  1. after row 20, the following row shall be inserted, namely:-

“20a

 Total Liabilities                                                     ”;

 

    1. after row 25, the following row shall be inserted, namely:-

“25a

 Total Assets                                                    ”;

 

    1. for row 26, the following row shall be substituted, namely:-

“26.

 

Income received in three previous years immediately preceding the previous year in which application is made:

Previous Year

 Grants received from

Central or State

Government

Grants received from Companies

under Corporate Social Responsibility

Other

Specific

Grants

Other income

Total”;

 

 

    1. for the words, figures and letters “ Instructions to fill Form No. 10AB”,  the words, figures and letters “ Notes to fill Form No. 10AB” shall be substituted;

•  in FORM No. 10BD,-

a. for Part B, the following shall be substituted, namely:-

“Part B

Details of the donors and donations

 

Sl.

No.

Pre

 Acknowledgement

No.’s

Unique

  Identification Number of the donor

ID code

Section code

  Unique

Registration

Number

(URN)

Date of

 Issuance of

Unique

Registration Number

Name of

donor

 

Address of donor

Donation Type

 Mode

of receipt

Amount of

donation (Indian rupees)

 

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

I undertake to communicate forth with any alteration in the particulars submitted, made at any time hereafter. I further declare that I am filing this form in my capacity as ________(designation)having Permanent Account Number (PAN)____________and that I am competent to file this form and verify it.

 

                                             Signature”;

 b. for the words “ Instructions to fill this form”, the words, figures and letters “ Notes to fill Form No. 10BD” shall be substituted;

(v) for FORM No. 10BE, the following FORM shall be substituted, namely:-  

FORM No. 10BE

 

 [Notification No. 51/2022/ F. No. 370142/4/2021-TPL]

NEHA SAHAY, Under Secy.  

 

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 were last amended vide notification number  G.S.R 341(E), dated the 6th May, 2022