https://www.taxtmi.com/circulars?id=9659 A prescribed statement must be filed and registered by the Competent Authority; rules set 30 days for filing and 60 days for registration. A registered statement is treated as an instrument of transfer permitting acquisition proceedings, with the limitation period for initiating those proceedings running nine months from the end of the month in which registration occurs. Belated filings may be registered, and the limitation runs from registration; prosecution for non compliance may be initiated for unreasonable delay. en-us Sat, 12 Oct 1985 00:00:00 +0530 Wed, 08 Jun 2011 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9659 A prescribed statement must be filed and registered by the Competent Authority; rules set 30 days for filing and 60 days for registration. A registered statement is treated as an instrument of transfer permitting acquisition proceedings, with the limitation period for initiating those proceedings running nine months from the end of the month in which registration occurs. Belated filings may be registered, and the limitation runs from registration; prosecution for non compliance may be initiated for unreasonable delay. Circulars Income Tax Sat, 12 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9659