Rule 78: Order of recognition

The Income-tax Rules, 1962Central Act · 1962

Order of recognition.

An order according recognition to a provident fund shall take effect from the last day of the month in which the application for recognition is received by the income-tax authority concerned, unless, at the request of the employer, the last day of any later month in the same financial year is specified :

Provided that if the Chief Commissioner or Commissioner is satisfied that there was sufficient reason for the delay in making such application, he may accord recognition to the fund from a date not earlier than the 1st day of April of the financial year in which the application is made.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	78
Marginal note	Order of recognition
Jurisdiction	Central
Status	In force as published by the source

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