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    <title>When does an entity need to fill registration form?</title>
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    <description>Registration for the Annual Return on FLA (FLAIR) is required if the entity is filing FLA returns for the first time; if the authorised person has changed during the latest financial year; if the entity name or registered address has changed during the latest financial year; or if identifying numbers (CIN, LLPIN, other UINs, or partnership firm details) as of the latest financial year ending March have changed from the previous year.</description>
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