9911796707
TMI BlogAmendment of section 12A.X X X X Extracts X X X X X X X X Extracts X X X X ..... b), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,-- (i) where the trust or institution is registered under section 12A [as it stood immediately before its amendment by the Finance (No. 2) Act, 1996] or under section 12AA, [as it stood immediately before its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made operative; (v) where the trust or institution has adopted or undertaken modifications of the objects which do not conform to the conditions of registration, within a period of thirty days from the date of the said adoption or modification; (vi) in any other case, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om which such trust or institution was earlier granted registration; (b) sub-clause (iii) of clause (ac) of sub-section (1), from the first of the assessment years for which it was provisionally registered: Provided further that"; (B) in the second proviso, for the words "Provided further", the words "Provided also" shall be substituted; (C) in the first and third provisos, after the word, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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