04 November 2023
Is it compulsory to make an application for final registration under section 12AB of the Income Tax Act within 6 months from the date of provisional registration? If the application is not made within 6 months what would be the consequence?
05 November 2023
The time limit for final registration is 6 months prior to the expiry date of the provisional registration; or Within 6 months of the commencement of its activities; Whichever is earlier.
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