If the books of account and records are maintained in Kolkata, registration can be in Kolkata Commissionerate.
As per Rule 4(3), the registration can be granted at the premises or office of the assessee.
Hence, in my opinion, it can be obtained...
Go for centralised registration if necessary.
Sri Aurobindo Gnostic Centre of Education
New Delhi
CA
View Details
CMNITY HIRE
New Delhi
Others
View Details
YOGESH KAPOOR AND ASSOCIATES
New Delhi
B.Com
View Details
CAclubindia
