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Do You Know released on The Finance Bill 2022 proposes new conditions for Organizations registered u/s 10(23C)

Mar 14, 2022 Circulars & Notifications Attachment Link

The Finance Bill 2022 proposes new conditions for Organizations registered u/s 10(23C)

The Finance Bill 2022 has added various new conditions to organisations having approval under section 10(23C)(iv), (v), (vi) & (via ). The new conditions applicable to such organisations are briefly provided as under:

- Requirement of furnishing Income Tax Return as a condition;
- Requirement of uploading of Audit Report in Form 10BB.

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