Indianapolis ? The NCAA has approved tougher restrictions on blocking below the waist and given teams the option of taking 10 seconds off the clock in the final minute of each half this season in penalty situations.

The NCAA says the Playing Rules Oversight Committee approved the changes Thursday.

Receivers or running backs lined up outside the tackle box can block below the waist only if they are blocking straight ahead or toward the nearest sideline. If they go inside and block toward the play, it would be a penalty.

If teams commit a penalty that stops the clock in the final minute of a half, the opponent can take the yardage and a 10-second clock rundown; the yardage only; or decline both the clock rundown and the yardage.

Those changes coincide with perhaps the biggest change of the season — implementation of the new taunting rule.

Last April, the playing rules panel approved a decision to nullify touchdowns if a player is called for taunting before he crosses the goal line. Examples include players finishing touchdown runs by high-stepping into the end zone or pointing the ball at an opponent.

The panel decided then to wait one year before making the change.

Previously, the 15-yard penalty was assessed on the extra point attempt, 2-point conversion attempt or the ensuing kickoff. Penalties called after the player crosses the goal line still will be assessed on those plays, but live-ball fouls will be assessed at the spot of the foul and eliminate the score.