Notification No. 30 /2021 [F. No. 370142/4/2021-TPL] / SO 1443(E)

Last updated: 06 April 2021

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This notification authorises the Director of Income Tax (Centralised Processing Centre), Bengaluru, and the Commissioner of Income-Tax (Exemption), Bengaluru, to handle various income tax registration and approval processes. This includes receiving applications, granting provisional or final registration/approval, issuing Unique Registration Numbers (URNs), and cancelling approvals. These powers are exercised under specific rules of the Income Tax Rules, 1962, and the changes are effective from the date of their publication in the Official Gazette.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION
New Delhi, the 1st April, 2021
INCOME – TAX

S.O. 1443(E).—In exercise of the powers conferred by clause (i) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 2C of the Income tax Rules, 1962 (“the Rules”), sub-rule (1), sub-rule (5) and sub-rule (6) of rule 5CA of the Rules, clause (a) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 11AA of the Rules and clause (i) of sub-rule (1) , sub-rule (5) and sub-rule (6) of rule 17A of the Rules, the Central Board of Direct Taxes hereby authorizes the Director of Income Tax(Centralized Processing Centre), Bengaluru and Commissioner of Income-Tax (Exemption), Bengaluru, for the following purposes, namely,-

(i) for receiving applications for provisional registration or registration or provisional approval or approval or intimation in Form 10A under clause (i) of sub-rule (1) of rule 2C of the Rules, sub-rule (1) of rule 5CA of the Rules, clause (a) of sub-rule (1) of rule 11AA of the Rules or clause (i) of sub-rule (1) of rule 17A of the Rules;

(ii) for passing order granting provisional registration or registration or provisional approval or approval in Form 10AC under sub-rule (5) of rule 2C of the Rules, sub-rule (5) of rule 11AA of the Rules or sub-rule (5) of rule 17A of the Rules.

(iii) for issuing Unique Registration Number (URN) to the applicants under sub-rule (5) of rule 2C of the Rules, sub-rule (5) of rule 5CA of the Rules, sub-rule (5) of rule 11AA of the Rules or sub-rule (5) of rule 17A of the Rules.

(iv) for cancelling the approval granted in Form 10AC and Unique Registration Number (URN) under sub-rule (6) of rule 2C of the Rules, sub-rule (6) of rule 5CA of the Rules, sub-rule (6) of rule 11AA of the Rules or sub-rule (6) of rule 17A of the Rules.

2. This amendment will come into effect from the date of Notification in the Official Gazette.

[Notification No. 30 /2021/F. No. 370142/4/2021-TPL]

NEHA SAHAY, Under Secy. (Tax Policy & Legislation Division)

FAQ :

The Director of Income Tax (Centralised Processing Centre), Bengaluru, and the Commissioner of Income-Tax (Exemption), Bengaluru, have been authorised.

They are authorised for receiving applications for registration/approval, passing orders granting registration/approval, issuing Unique Registration Numbers (URNs), and cancelling approvals.

The forms mentioned are Form 10A for applications and Form 10AC for granting registration or approval.

This amendment comes into effect from the date of its notification in the Official Gazette.

The notification invokes powers under rule 2C, rule 5CA, rule 11AA, and rule 17A of the Income Tax Rules, 1962.