Apr 01, 2022 Circulars & Notifications Attachment
As per the Income Tax Act, 1961, Form 10Ab is used for regularising provisional registration under section 10(23C), 12A, or 80G within the following period:
- Six months before the expiry of Provisional registration (3 years)
- Six months within commencement of activities whichever is earlier
Therefore, if any of the above mentioned events take place before 29th September, 2022, the organization may file Form 10AB on or before 30-September-2022.