Registration of non-profit organisations requires Commissioner scrutiny and a timely written decision, with validity from the application year.

Registration requires an application to the Chief Commissioner or Commissioner, who may call for documents and make inquiries to satisfy himself about the organisation's objects. The Commissioner must issue a written order registering the organisation if satisfied, or refusing registration if not satisfied or if the founding instrument contains inconsistent terms. The decision must be issued within a statutory period from the end of the month in which the application was received, and any registration granted is effective from the financial year of the application.

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