FLAIR registration requirement triggers filing when entity or authorised person details change or on first-time filing. Registration for the Annual Return on FLA (FLAIR) is required if the entity is filing FLA returns for the first time; if the authorised person has changed ... Summary
FLAIR registration requirement triggers filing when entity or authorised person details change or on first-time filing.
Registration for the Annual Return on FLA (FLAIR) is required if the entity is filing FLA returns for the first time; if the authorised person has changed during the latest financial year; if the entity name or registered address has changed during the latest financial year; or if identifying numbers (CIN, LLPIN, other UINs, or partnership firm details) as of the latest financial year ending March have changed from the previous year.
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