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New procedure for registration/approval u/s 10(23C), 12AA, 35 & 80G deferred to 31-10-2020: CBDT

May 13, 2020
The CBDT has decided to defer the implementation of new procedure for approval/ registration/notification of certain entities to 1st October, 2020. Now, they be required to file intimation within three months from 1st October, 2020, i.e, by 31st December, 2020. The Finance Act, 2020 has rationalized the procedure relating to approval/ registration/notification referred to in sections 10(23C), 12AA, 35 and 80G w.e.f 1st June, 2020.
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