Section 5(vi) in The Companies (Authorised to Registered) Rules, 2014
(vi)[ in case a society or trust intending to register as a company under section 366 of the Act is registered under section 12A of the Income Tax Act, 1961 (43 of 1961) for claiming exemption on its income, an intimation in this regard shall be sent to the Income- tax authorities and proof of its service shall be attached with Form No. URC. 1;. [Inserted by Notification No. G.S.R. 613(E), dated 5.7.2018 (w.e.f. 31.3.2014).]
