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[Cites 0, Cited by 0] [Section 332] [Entire Act]

Union of India - Subsection

Section 332(3) in The Income Tax Act, 2025

(3)Every application in respect of the cases specified in column B of the Table below shall be made the Principal Commissioner or to Commissioner within the time provided in column C of the said Table, who shall, on receipt of such application, follow the procedure provided in this section and shall pass an order within the time specified in column D of the said Table, and registration, if granted, shall be valid for a period specified in column E thereof.Table
Sl. No.CaseTime limit for furnishing applicationTime limit for passing orderValidity of registration
ABCDE
1.Where the activities of the applicant have not commenced and it has not been registered under any specified provision at any time before making the application.At any time during the tax year beginning from which registration is sought.One month from the end of the month in which application is made.Three tax years commencing from the tax year in which such application is made.
2.Where the activities of the applicant have commenced and it has not been registered under any specified provision at any time before making the application.At any time during the tax year, beginning from which registration is sought.Six months from the end of the quarter in which application is made.Five tax years commencing from the tax year in which such application is made.
3.Where the applicant has been granted provisional registration and activities have commenced.Within six months of the commencement of activities.Six months from the end of the quarter in which application is made.Five tax years commencing from the tax year in which such application is made.
4.Where the provisional registration of the applicant is due to expire and activities have not commenced.At least six months prior to the expiry of the provisional registration.Six months from the end of the quarter in which application is made.Five tax years following the tax year in which such application is made.
5.Where the registration of the applicant is due to expire, other than cases mentioned at serial number 4.At least six months prior to the expiry of the registration.Six months from the end of the quarter in which application is made.Five tax years following the tax year in which such application is made.
6.Where the registration of the applicant has become inoperative due to switching over of regime under section 333.At any time during the tax year beginning from which the registration is sought to be made operative.Six months from the end of the quarter in which application is made.Five tax years commencing from the tax year in which such application is made.
7.Where the applicant, being a registered non-profit organisation, has adopted or undertaken modification of its objects which do not conform to the conditions of registration.Within thirty days of the date of such adoption or modification.Six months from the end of the quarter in which application is made.Five tax years commencing from commencement of the tax year in which such application is made.