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)