Amendment of section 12AA

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..... ment by the Finance (No. 2) Act, 1996]"[33 of 1996] shall be inserted with effect from the 1st day of June, 2010. - Clause 7 of the Bill seeks to amend section 12AA of the Income tax Act relating to procedure for registration of a trust or institution. Under the existing provision contained in sub-section (3) of the aforesaid section, if the activities of the trust or institution referred to in su .....

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