CBDT vide Notification No. 51/2022 dated 09.05.2022 in G.S.R. 343(E) through Income-tax (Fourteenth Amendment) Rules, 2022 has amended Form 10A, Form 10AB, Form 10BD, Form 10BE and Form 3CF related to charitable organizations registered or approved under section 10(23C), section 12AB, section 35, and section 80G of the Income-tax Act, 1961 (‘Act’).
CBDT has prescribed changes in the above-mentioned forms contained in Annexure-II of the Income-tax Rules, 1962 (‘Rules’) for more disclosure purposes.
Changes in Form 3CF
Form 3CF is prescribed for making an application for registration or approval under section 35(1)(ii)/(iii) of the Act by a research association or a university, college or other institution.
Following changes in Form 3CF are made by this notification-
1. Row 6b of Form 3CF: This row requires reporting of details of any person who is not an individual in row 6a of Form 3CF. In the amended form a new column is added in row 6b to specify the ‘Person other than individual (as mentioned in row 6a) in which the beneficial ownership held’. Other columns are kept intact in the form.
2. Row 7 of Form 3CF: This row requires reporting of details of laboratory/research facility/university/college/other institution being managed/controlled/administered/owned by the applicant. In the amended Form 3CF, a new column ‘ID Code’ is added in row 7 prior to the ‘Unique Identification Number’ column. Other columns are kept intact in the form.
3. Row 13 of Form 3CF: This row requires reporting of details of research facilities/ assets owned by the Research Association as on the date of the application. In the amended Form 3CF, a new column ‘Specific details of equipment' is added in row 13 prior to the ‘Date of Acquisition’ column. Other columns are kept intact in the form.
4. Row 16 of Form 3CF: This row requires reporting of details of patent, copyrights, trademarks or other similar rights applied for or registered in the name of the applicant organisation. In the existing Form 3CF, the column patent/copyrights/trademarks application number or patent/copyrights/trademarks number with date is required to be given in rows 16a, 16b, and 16c. In the newly amended form, the date is separated into a different field. Thus the patent/copyrights/trademarks number and date are required to be given in the separate columns. Rows 16d to 16g are kept intact in the form.
5. Row 29 of Form 3CF: This row requires reporting of details of income received in three previous years immediately preceding the previous year in which application is made. In the newly amended form, the first column ‘Year’ is substituted with the words ‘Financial Year’. Other columns are kept intact in the form.
6. Annexure to Form 3CF: In the annexure to Form 3CF, a question is added to answer ‘Whether you are claiming exemption under section 10(21)? Yes /No’ prior to the existing sentence ‘To be furnished by a research association claiming exemption under section 10(21) Financial Year. _______________’.
7. Instructions to fill Form 3CF: The heading is changed to ‘Notes to fill Form No. 3CF’.
8. Changes in the Notes: In the amended ‘Notes to fill Form No. 3CF’ followings changes are prescribed-
(i) In clause 5, sub-clause(i) is omitted. This clause lists out the ‘Relation’ for row 6a. The sub-clause lists ‘Members of the Governing Council’. This is omitted to exclude duplicity since the same is already covered in sub-clause (f).
(ii) The second change in the Notes is incorporated in clause 7 which is related to row 13 of Form 3CF. It requires that specific details of equipment is required to be mandatorily filled in case ‘Other assets’ is selected.
(iii) The third change in the Notes is incorporated in clause 8 which is related to row 16 of the form. This requires instruction for describing the association of inventors with the applicant. It lists out 6 types of association out of which the residual ‘Others’ needs to be specified now.
(iv) Another change is introduced in clause 12 of the Notes which is related to the attachment of documents. The existing clause is substituted with a new one.
(v) Further, ‘Instructions to fill Annexure in case claiming exemption 10 (21)’ is also substituted with ‘Notes to fill Annexure in the case of claiming any exemption under section 10(21)’ The clauses 1 and 2 thereunder are also substituted.
Changes in Form 10A
Form 10A is prescribed for making an application for registration or provisional registration or approval or provisional approval of an institution or a fund under section 12A/12AB and section 80G of the Act.
Following changes in Form 10A are made by this notification-
1. Rows 2a and 2b inserted in Form 10A: After row 2 in the existing Form 10A, two rows 2a and 2b are inserted to select a subcategory and to specify whether any registration or approval certificate is issued to the applicant earlier.
2. Rows 14a and 19a inserted in Form 10A: This is related to disclosing the total amount of liabilities and the total amount of assets respectively in Form 10A. The existing Form 10A requires disclosure of assets and liabilities but does not contain any total column.
3. Instructions are substituted as Notes: The ‘Instructions to fill Form No. 10A’ is now substituted with the words ‘Notes to fill Form No. 10A’.
4. Instruction clause No. 2 substituted: Instruction clause number 2 of Form 10A is substituted with a new Note clause No. 2. This clause is related to the selection of section code in the application form. It has two sections-
The first section is related to the selection of section code for making an application for registration or approval u/s 10(23C)/80G and 12A. No change is made in this section.
The second part is related to the selection of section code for making an application for intimation u/s 35(1). Substantive changes are prescribed in this section.
5. New sub-category introduced: If the application is made with section code 14, 17 or 19 in row 2 of Form 10A, then the applicant needs to select the applicable sub-category.
6. New ‘Relation’ prescribed: Clause 8 of the Notes contains the list of ‘Relation’ for row 9a of the form. Along with the existing, the followings have been inserted-
Principal Officer, Person Competent to verify, Principal Secretary, Secretary, Chief Executive Officer, Chief Financial Officer, Manager, Representative Assessee, Any other Principal Officer, Managing director, Authorised signatory.
7. Insertion of new Note for furnishing an affidavit: A new Note 11A is inserted to prescribe furnishing an affidavit to the effect that the application has not been issued any registration certificate or approval earlier.
8. List of documents required to be attached: Clause 12 of the Notes requires attached of documents along with the application in Form 10A. The list of documents required to be attached has been substituted.
Changes in Form 10AB
Form 10AB is prescribed for making an application for renewal of registration or approval before the expiry of the validity period. Further where an organisation is provisionally registered or approved then an application in this form is required to be made for regular registration or approval under section 12A/12AB and section 80G of the Act.
Following changes in Form 10AB are made by this notification-
1. Row 9b amended in Form 10AB: The existing row 9b is substituted to insert a new column for non-individual persons as mentioned in row 9a in which the beneficial ownership is held.
2. Rows 20a and 25a inserted in Form 10AB: This is related to disclosing the total amount of liabilities and the total amount of assets respectively in Form 10AB. The existing Form 10AB requires disclosure of assets and liabilities but does not contain any total column.
3. Row 26 of Form 10AB: This row requires reporting of details of income received in three previous years immediately preceding the previous year in which the application is made. In the newly amended form, the first column ‘Year’ is substituted with the words 'Previous Year’. Other columns are kept intact in the form.
4. Instructions are substituted as Notes: The ‘Instructions to fill Form No. 10AB’ shall now be read as ‘Notes to fill Form No. 10AB’.
Changes in Form 10BD
Form 10BD is prescribed for furnishing an annual statement of donation as per the provisions of section 80G(5)(viii) and section 35(1A)(i) to provide the details of donors and donations received.
Following changes in Form 10BD are made by this notification-
1. Part B of Form 10BD substituted: Form 10BD has two parts. Part A prescribes providing details of the donee organization or reporting entity.
Part B requires furnishing details of donors and donations. For the purpose of reporting Part B of Form 10BD, the income-tax department has provided an excel template from where data needs to be uploaded on the e-filing portal.
The existing Form 10BD does not prescribe to providing information related to the pre-acknowledgement number, URN of registration or approval certificate in Form 10AC and date of issuance of the URN. However, these fields are there in the excel template.
Therefore, the notified form and excel template for reporting of donation data in Part-B were in conflict. Thus, in order to synchronize the notified form and the excel template, the form is amended and these fields are now incorporated in the notified form.
2. Instructions are substituted as Notes: The ‘Instructions to fill this form’ shall now be read as ‘Notes to fill Form No. 10BD’.
Changes in Form 10BE
Form 10BE is prescribed for issuing a certificate of donation as per the provisions of section 80G(5)(ix) and section 35(1A)(ii) by the donee to the donor.
Though no major changes are notified, the following are the changes in Form 10BE under this notification-
1. Form 10BE to include Acknowledgement Number: The certificate in Form 10BE shall now include the Acknowledgement Number of Form 10BD filing.
2. Text of row 4 and row 5 substituted: Row 4 and 5 prescribe the URN of the donee organization and the date of issuance of URN respectively.
Read Also:
An Insight into Amendments for Charitable Trusts –Budget 2020
How to File Form 10A for Approval under Section 80G
Section 12AB and Form 10A: Procedure of Registration of a Trust and NGO
How to File Form 10A on New E-Filing Portal
How to e-Verify Form 10A with DSC on New e-Filing Portal
How to File Form 10BD Online || Donation Return || Statement of Donation
Read the full text of CBDT Notification No. 51/2022 dated 09.05.2022 on Amendment in Form 10A, Form 10AB, Form 10BD, Form 10BE and Form 3CF
MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION
New Delhi, the 9 th 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,-
(a) for row 6b, the following row shall be substituted, namely: -
…..
…..
[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
Download CBDT Notification No. 51/2022 dated 09.05.2022 on Amendment in Form 10A, Form 10AB, Form 10BD, Form 10BE and Form 3CF in PDF format
0 Comments