Section 12A registration recognition: prior registrations are brought within the scope of section 12AA by amendment.

The Finance Act, 2010 amends section 12AA(3) to insert that entities which obtained registration under section 12A as it stood before its 1996 amendment fall within the scope of subsection (3), thereby recognizing prior registrations under the earlier section 12A for the purposes of section 12AA, effective from the stated commencement date in 2010.

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