https://www.taxtmi.com/circulars?id=10094 Foreign bodies corporate are treated as companies for assessment years from the amendment's effective date without Board declaration; declarations are required for foreign bodies seeking earlier treatment and for any institution seeking company status for any assessment year. ITOs must examine such requests per established criteria, report through CsIT with earliest taxable year, income sources, prior assessments and tax variation, and forward constitutional documents. The Board may make retrospective declarations only back to the prescribed earliest assessment year and not earlier. en-us Fri, 31 Aug 1973 00:00:00 +0530 Fri, 17 Jun 2011 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10094 Foreign bodies corporate are treated as companies for assessment years from the amendment's effective date without Board declaration; declarations are required for foreign bodies seeking earlier treatment and for any institution seeking company status for any assessment year. ITOs must examine such requests per established criteria, report through CsIT with earliest taxable year, income sources, prior assessments and tax variation, and forward constitutional documents. The Board may make retrospective declarations only back to the prescribed earliest assessment year and not earlier. Circulars Income Tax Fri, 31 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10094