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Application for registration

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Full Text of the Document

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....registered under section 25 of the Companies Act, 1956 (1 of 1956) and deemed to have been registered in pursuance of section 465(2)(g) of the Companies Act, 2013; or (d) a University established by law or any other educational institution affiliated thereto or recognised by the Government; or (e) an institution financed wholly or in part by the Government or a local authority; or (f) any person as referred to in Schedule III (Table: Sl. No. 27) to (Table: Sl. No. 29) and (Table: Sl. No. 36) and in ^1[Schedule VII [Table: Sl. Nos. 17 to 19]] and (Table: Sl. No. 42); or (g) any other person notified by the Board in this behalf. (2) A person referred to in sub-section (1) shall be eligible for regis....

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....is sought.  One month from the end of the month in which application is made.  Three tax years commencing from the tax year in which such application is made. 2.  Where the activities of the applicant have commenced and it has not been registered under any specified provision at any time before making the application.  At any time during the tax year, beginning from which registration is sought.  Six months from the end of the quarter in which application is made.  Five tax years commencing from the tax year in which such application is made. 3.  Where the applicant has been granted provisional registration and activities have commenced.  Within six months of the commence....

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....p;Within thirty days of the date of such adoption or modification.  Six months from the end of the quarter in which application is made.  Five tax years commencing from commencement of the tax year in which such application is made. (4) In case the application under sub-section (3) is made beyond the time allowed in column C of the Table specified in the said sub-section, the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in furnishing the application, condone such delay and such application shall be deemed to have been made within time. (5) In case the application is made under sub-section (3) (Table: Sl. Nos. 3 to 7), and the total income of such applicant, with....

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.... was made in any of the cases specified in sub-section (3) (Table: Sl. No. 2 or 6); or (ii) pass an order in writing rejecting the application and also cancelling the registration in any other case specified in sub-section (3) (Table: Sl. Nos. 3, 4, 5 or 7), and send a copy of the said order to the applicant and the Assessing Officer. (8) Where an application has been made in any of the cases specified in sub-section (3) (Table: Sl. No. 1), the Principal Commissioner or Commissioner shall grant provisional registration. (9) Where the registration of a person, granted prior to the 1st April, 2021 under the specified provision of the Income-tax Act, 1961 (43 of 1961), has expired and such person makes an application for regi....