Income-tax Act, 1961
Section - 12AB - Procedure for fresh registration
Procedure for fresh registration.12AB. (1) The Principal Commissioner or Commissioner, on receipt of an application made under clause (ac) of sub-section (1) of section 12A, shall,-
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| (a) | - | where the application is made under sub-clause (i) of the said clause, pass an order in writing registering the trust or institution for a period of five years; |
| (b) | - | where the application is made under sub-clause (ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) 94[or item (B) of sub-clause (vi)] of the said clause,- |
| (i) | - | call for such documents or information from the trust or institution or make such inquiries as he thinks necessary in order to satisfy himself about- |
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