10(23C)

Procedure for Registration of University or Educational Institutions  under Sec.-10(23C)(vi) of The Income-tax Act, 1961:

  1. Application to the Prescribed authority  ( Form 56 D) in four Sets
  2. Self Attested Copy of Registration Certificate u/s 12A
  3. Copy of communication from the CIT with reference to the application of the trust/institution for a registration u/s 12A,if any
  4. Self Attested Copy of latest certificate of Registration u/s 80G issued by the CIT, if any
  5. Self Attested List of Major Office Bearers
  6. Self Attested Copy of By-laws or memorandum and article of association along with registration certificate of the Society or trust deed of trust.
  7. Self attested Copies of the assessment orders for last 3 Years, if any
  • Any approval issued on or after 1-12-2006 will be one time approval and valid till date of withdrawn.
  • The Institution shall publish its accounts in local news paper and furnish the same along  with application.
  • Opportunity to hear in case of dissatisfaction.
  • The prescribed authority may call further Documents and Information.
  • Max period of disposal – Within Twelve Months from the date of receipt of  the Application.
  • Prescribed Authority : Chief Commissioner or Director General of Income-tax.

Procedure for Registration of Hospital or medical Institutions  under Sec.-10(23C)(vi a) of The Income-tax Act, 1961:

  1. Application to the Prescribed authority  ( Form 56 D) in four Sets
  2. Self Attested Copy of Registration Certificate u/s 12A
  3. Self Attested Copy of communication from the CIT with reference to the application of the trust/institution for a registration u/s 12A,if any
  4. Self Attested Copy of latest certificate of Registration u/s 80G issued by the CIT, if any
  5. Self Attested List of latest Office Bearers
  6. Self Attested Copy of By-laws/ memorandum and article of association along with registration certificate of the Society or trust deed of trust.
  7. Self attested Copies of the assessment orders for last 3 Years, if any
  • Any approval issued on or after 1-12-2006 will be one time approval and will be valid till date of withdrawn
  • The Institution shall publish its accounts in local news paper and furnish the same along  with application.
  • Opportunity to hear in case of dissatisfaction
  • The prescribed authority may call  further Documents and Information.
  • Prescribed Authority is Chief Commissioner or Director General of Income-tax.
  • Max. period of disposal –Within Twelve Months from the date of receipt of Application Form.