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Income Tax Update – Regarding date of approval of Section 80G

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The Central Board of Direct Taxes (CBDT) have notified the Notification No. 34/2023 dated 30th May 2023 in which it has been specified that the in respect of the application made under clause (iv) of the first proviso to section 80G(5) of the Income tax act, the provisional approval shall be effective from the assessment year relevant to the previous year in which such application is made.

To view and download the Notification, click here

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