https://www.taxtmi.com/acts?id=53414 Preliminary processing of an application filed in Form No. 51 requires completeness and supporting documents. If a defect, missing document, or inconsistency with pre-filing consultation is found, a deficiency letter must be served within one month from the end of the month of receipt. The applicant must remove the deficiency or modify the application within thirty days of receipt of the deficiency letter. If the defect is not removed after a reasonable opportunity of being heard, the application may be ordered not to be proceeded with, and the fee paid is refundable. en-us Fri, 20 Mar 2026 18:03:37 +0530 Tue, 07 Apr 2026 11:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53414 Preliminary processing of an application filed in Form No. 51 requires completeness and supporting documents. If a defect, missing document, or inconsistency with pre-filing consultation is found, a deficiency letter must be served within one month from the end of the month of receipt. The applicant must remove the deficiency or modify the application within thirty days of receipt of the deficiency letter. If the defect is not removed after a reasonable opportunity of being heard, the application may be ordered not to be proceeded with, and the fee paid is refundable. Act-Rules Income Tax Fri, 20 Mar 2026 18:03:37 +0530 https://www.taxtmi.com/acts?id=53414