Registration and documentation requirements updated: Forms 10A/10AB revised to change declarations, code mappings and required supporting documents. Amendments to Forms 10A and 10AB revise heading text, replace declaration and verification language, and prescribe new undertakings tied to specific section codes. Notes to the forms are restructured to clarify selectable section code mappings for registration under section 12A/80G and approvals under section 10(23C); several section code entries are omitted and substituted. Section code 02 now requires specified self certified supporting documents including formation instruments, registrations, prior year accounts (up to three years), business undertaking accounts with audit report where applicable, and prior rejection orders if any; applicants without prior registration must file a self certified affidavit. The rules take effect from 1 October 2024.
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Provisions expressly mentioned in the judgment/order text.
Registration and documentation requirements updated: Forms 10A/10AB revised to change declarations, code mappings and required supporting documents.
Amendments to Forms 10A and 10AB revise heading text, replace declaration and verification language, and prescribe new undertakings tied to specific section codes. Notes to the forms are restructured to clarify selectable section code mappings for registration under section 12A/80G and approvals under section 10(23C); several section code entries are omitted and substituted. Section code 02 now requires specified self certified supporting documents including formation instruments, registrations, prior year accounts (up to three years), business undertaking accounts with audit report where applicable, and prior rejection orders if any; applicants without prior registration must file a self certified affidavit. The rules take effect from 1 October 2024.
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