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Income Tax - Highlights / Catch Notes

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Cancellation of registration u/s 12A - with retrospective effect ...

Income Tax

June 21, 2019

Cancellation of registration u/s 12A - with retrospective effect - Section 12 AA(3) doesn’t suggest or in any way contemplate that the registration of the assessee may be cancelled with retrospective effect, hence the cancellation of registration can only be prospective

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