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Extension of Time line for Electronic Filing of Form 10AB for seeking registration or approval u/s 10(23C), 12A or 80G of Income Tax Act

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:

  1. Six months before the expiry of Provisional registration (3 years)
  2. 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.

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