https://www.taxtmi.com/circulars?id=65637 The Circular clarifies that conditions in Form No. 10AC issued between 01.04.2021 and the Circular's date are to be read as substituted by Table 1 conditions effective 1 April 2022, aligning Form 10AC with Finance Act, 2022 amendments granting the Principal Commissioner or Commissioner power to examine and cancel or refuse cancellation of registration/approval for specified violations. It rectifies technical "provisional" headings to reflect substantive registration/approval and reproduces annexed standard conditions (income application, no non incidental business, separate books, no non genuine activity, compliance with law, truthful Form 10A, timelines and re registration/re approval obligations). en-us Fri, 03 Jun 2022 00:00:00 +0530 Fri, 03 Jun 2022 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65637 The Circular clarifies that conditions in Form No. 10AC issued between 01.04.2021 and the Circular's date are to be read as substituted by Table 1 conditions effective 1 April 2022, aligning Form 10AC with Finance Act, 2022 amendments granting the Principal Commissioner or Commissioner power to examine and cancel or refuse cancellation of registration/approval for specified violations. It rectifies technical "provisional" headings to reflect substantive registration/approval and reproduces annexed standard conditions (income application, no non incidental business, separate books, no non genuine activity, compliance with law, truthful Form 10A, timelines and re registration/re approval obligations). Circulars Income Tax Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65637