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Related to aop

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(Querist)
16 April 2015 Flat owners association have collected deposit from all flat owners for maintenance expense. now they want to put FD in bank, but required PAN number. So, weather association can register under AOP? and what other related provision under Income Tax Act?
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Soumitra Basu

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Soumitra Basu (Expert)
17 April 2015 ASSOCIATION HAS TO BE APPLY PAN BY MENTIONING THE STATUS AS AOP.
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