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    <title>Shifting of registered office and business of the company</title>
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    <description>A company shifting its registered office and business across states should submit an application stating facts and details to the original income tax authorities (Director General, Chief Commissioner, or Commissioner) of the prior jurisdiction to request transfer of its assessment file and tax jurisdiction, rather than seeking a distinct specialized order.</description>
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      <description>A company shifting its registered office and business across states should submit an application stating facts and details to the original income tax authorities (Director General, Chief Commissioner, or Commissioner) of the prior jurisdiction to request transfer of its assessment file and tax jurisdiction, rather than seeking a distinct specialized order.</description>
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