Rule-25 (of Income Tax Rules, 1962), Certificate of registration
Rule-25 (of Income Tax Rules, 1962), Certificate of registration
This is a REDUNDANT RULE.
The provisions of
Registration of
Firms were omitted
by the Finance Act,
1992 w.e.f. 1-4-
1993.
Certificate of registration.
The certificate under sub-section (4) of section 185 (of Income Tax Act, 1961) shall be recorded on the last of the instruments evidencing the partnership during the relevant previous year (or on the certified copy submitted in lieu thereof) attached with the application for registration of the firm made in accordance with sub-rules (2) to (4) of rule 22 (of Income Tax Rules, 1962).
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