Income-tax Act, 1961

Section - 12AA - Procedure for registration

Procedure for registration.

12AA. (1) The Principal Commissioner or Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section (1)] of section 12A, shall-

(a)

call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about,-

(i)	-	the genuineness of activities of the trust or institution; and
(ii)	-	the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of achieving its objects,

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