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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,-

(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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