Registration verification powers expanded to require documents and permit cancellation where activities negate exemptions or other-law non-compliance.

Amendment empowers the assessing officer to call documents and information to verify genuineness of trust activities and compliance with material requirements of any other law, and authorises the Principal Commissioner or Commissioner to cancel registration where activities negate applicability of income-exclusion provisions or where non-compliance with other-law requirements is established by an undisputed or final order.

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