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of Exemption to trusts and institutions - Specified violations u/s 12AB and fifteenth proviso to clause (23C) of section 10 - In case of provision approval/ registration for 'new trust' and re-registration/provisional approval of 'existing trust' if any specified violation such registration can be cancelled by PCIT/CIT, There is amendment in the term used specified violation which includes 'If application is not complete or it contains false or incorrect information'.
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