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TMI BlogProcedure for approvalX X X X Extracts X X X X X X X X Extracts X X X X ..... us year relevant to the assessment year for which the approval is sought, to the Commissioner of Income-tax or the Director of Income-tax, as the case may be, having jurisdiction over the applicant; (b) the applicant shall also send a copy of the application to the Member (Income-tax), Central Board of Direct Taxes accompanied by the acknowledgement receipt evidencing submission of application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income-tax or the Director of Income-tax, as the case may be, shall send his recommendation to the Member (Income-tax), Central Board of Direct Taxes for treating the application as invalid; (f) the Central Board of Direct Taxes, if satisfied, may pass an order treating the application as invalid; (g) if the application form is complete in all respects, the Commissioner of Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axes may also impose any conditions, subject to which the approval shall be valid; (k) no order treating the application as invalid or rejecting the application or withdrawing the approval shall be passed by the Central Board of Direct Taxes without giving the applicant an opportunity of being heard and without recording the reasons for the same in writing; (l) the order of approval or rejection s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year relevant to the financial year in which such application has been made and for a further period, not exceeding three assessment years, as may be specified in such approval. (2) The application in FORM A shall be accompanied by the following documents, namely:- (a) an attested copy of the certificate evidencing the registration of the company for the purposes of section 25 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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