Amendment of section 12AB.

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Amendment of section 12AB.

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....item (B) of sub-clause (vi)" shall be inserted; (b) in sub-clause (ii), for item (B), the following item shall be substituted, namely:-- "(B) if he is not so satisfied, pass an order in writing,-- (I) in a case referred to in sub-clause (ii) or sub-clause (iii) or sub-clause (v) of clause (ac) of sub-section (1) of section 12A rejecting such application and also cancelling its registration; ....

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....finality; or" shall be substituted; (c) after clause (f), the following clause shall be inserted, namely:-- "(g) the application referred to in clause (ac) of subsection (1) of section 12A is not complete or it contains false or incorrect information.". - Clause 9 seeks to amend section 12AB of the Income-tax Act relating to procedure for fresh registration. It is proposed to amend clause (....

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....such application and also cancelling its registration; (II) in a case referred to in sub-clause (iv) or in item (B) of sub-clause (vi) of subsection (1) of section 12A, rejecting such application, after affording a reasonable opportunity of being heard. It is also proposed to substitute clause (c) of sub-section (1) of the said section to provide that where the application is made under item (....

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Amendment of section 12AB.