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Income Tax - Frequently Asked Questions (FAQs) |
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FAQs on charitable or religious trusts |
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Which form is required to file for conversion of provisional registration into regular registration? |
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Ans. The trust or institution provisionally registered under Section 12AB shall be required to convert such provisional registration into normal registration by filing an application in Form 10AB at least 6 months before the expiry of the period of the provisional registration or within 6 months of commencement of its activities, whichever is earlier. |
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