Form 10 is live on Income Tax Portal for filing
As per recent update from income tax portal on 21st April 2023, Form 10 has been made available on income tax portal for filing.
Form 10 has been introduced to Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11 of Income Tax Act, by the CBDT. It required to be filed for the registration of religious /institution / trust / any university / other educational institution /any hospital / other medical institution/association before Assessing Officer/Prescribed Authority of Income Tax
Respective Notification and Form 10 can be accessed from this link
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