The Finance (No. 2) Bill 2024 proposes to merge the approval-based exemption under Section 10(23C) with the registration-based exemption under Section 12AB. This change affects entities operating under the Section 10(23C) regime, which must transition to the Section 11/12 exemption regime. This article examines the procedural and constitutional implications of this shift for Section 10(23C) approved entities. The coverage includes: ‣ Summary of the Amendments and Key Issues ‣ Overview of Current Provisions under Section 10(23C) ‣ Process of Shifting from First Regime to Second Regime ‣ Conversion of Provisional Approval under Section 10(23C) to Regular Registration under Section 12AB and Related Issues ‣ Additional Compliances Due to the Transition from Section 10(23C) to Section 11 ‣ Enabling Window for Solely Educational Institutions to Shift from Section 10(23C) to Section 11 ‣ Reverting from a Solely Educational Institution to a Charitable Organisation

This is the first volume of the Proceedings of The Migration Conference 2020. The Migration Conference 2020 was held online due to COVID-19 Pandemic and yet, in over 80 parallel sessions and plenaries key migration debates saw nearly 500 experts from around the world engaging. This collection contains contributions mainly dealing with migration and integration debates. These are only a subset of all presentations from authors who chose to submit full short papers for publication after the conference. Most of the contributions are work in progress and unedited versions. The next migration conference is going to be hosted by Ming-Ai Institute in London, UK. Looking forward to continuing the debates on human mobility after the Pandemic. | www.migrationconference.net | @migrationevent | fb.me/MigrationConference | Email: [email protected]