Exemption u/s 10 23(C)

  An application in Form No. 56 (for claiming exemption under section 10(23C)(iv) and (v) or continuance thereof) and in Form No. 56D (for claiming exemption under section 10(23C)(vi) and (via) or continuance thereof) has to filed with prescribed authority, i.e., Commissioners of Income-tax (Exemptions).

 It should furnish such documents (including audited annual accounts) or information, which the prescribed authority, i.e., Commissioners of Income-tax (Exemptions) may consider necessary in order to satisfy itself about the genuineness of the activities of such fund or trust or institution or any university or other educational institution or any hospital or other medical institution, as the case may be.

Refer:   circular/circular14_2015