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of <h1>Firms Must Submit Declaration for Registration Continuation in Form No. 12 Under Rule 24, Section 184(7) Guidelines</h1> The declaration for the continuation of registration under the Income-tax Rules, 1962, specifically Rule 24, requires submission in Form No. 12. This declaration, as mandated by sub-section (7) of section 184, must be verified according to the specified guidelines and signed by the relevant individuals as per sub-rule (5) of Rule 22. This process is essential for the registration of firms under the Income Tax framework.
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