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    <title>Application for registration u/s 12A(a).</title>
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    <description>Applications for registration under section 12A(a) should be made to the Directors of Income-tax (Exemptions) in Bombay, Delhi, Madras and Calcutta where the assessee claims specified exemptions under the Income-tax Act and is assessed or assessable by an income-tax authority headquartered in those metropolitan cities; this modifies the prior Board instruction and directs that the procedural change be communicated to all regional officers.</description>
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      <description>Applications for registration under section 12A(a) should be made to the Directors of Income-tax (Exemptions) in Bombay, Delhi, Madras and Calcutta where the assessee claims specified exemptions under the Income-tax Act and is assessed or assessable by an income-tax authority headquartered in those metropolitan cities; this modifies the prior Board instruction and directs that the procedural change be communicated to all regional officers.</description>
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