Deferment of Re-registration U.S. 12AA and 80G

The re-registration and renewal of  the 12AA and 80G certificates was originally supposed to commence on 1stJune and end by 31st August 2020.

This time frame was subsequently extended and was to start from 1stOctober and end by 31st December 2020.

The exercise is now likely to be deferred to 1st April 2021 under ‘The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Bill, 2020.

The Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Bill, 2020 has been introduced in the Lok Sabha on 18th September 2020 and seeks to replace the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 and further to amend the Income-tax Act, 1961, the Central Goods and Services Tax Act, 2017, the Finance (No.2) Act, 2019, the Direct Tax Vivad se Vishwas Act, 2020 and the Finance Act, 2020 which are administered by the Department of Revenue through two boards, namely, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes (CBIT).

The Bill can be read or downloaded here

Clause 4 of the Bill seeks to amend certain provisions relating to Income-Tax Act, 1961.

  1. The proposed amendment of the clause (23C) of section 10 empowers the CBDT to prescribed form and manner for application for approval to funds or trust or institution or any university or other educational institutions or any hospital or other medical institutions.
  2. The proposed insertion of new section 12AB relating to procedure for fresh registration empowers the CBDT to provide by rules the form and the manner in which the order under the said sub-section shall be passed.
  3. The proposed amendment to section 35 seeks to insert new proviso to sub­section (1) which empowers the CBDT to provide by rules the form and manner of giving intimation by the research association, university, college or company, to the prescribed authority.
  4. The proposed amendment to sub-section (5) of section 80G empowers the Board to provide by rules the statement, time period, form and manner of verification, particulars and time for delivery of correction statement for rectification of any mistake in the information furnished in the said statement. It further proposes to empower the Board to make rules with regard to the manner, particulars and time for certificate of donation.

Note of Caution:

This is still a Bill but is likely to be passed. Once the Bill is passed, we need to wait for the new Rules and new Forms which CBDT has been tasked to prepare.



This note has been prepared based on information shared by Mr. Noshir Dadrawala of the Center For Advancement of Philanthrophy.


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