Income Tax 2025 - Forms - Frequently Asked Questions [FAQs]

  • What is Form 104?
  • Who should file Form 104?
  • What is the time limit for filing Form 104?
  • What is the validity of provisional registration/approval under Form 104?
  • What happens after Form 104 is filed?
  • Can Form 104 be withdrawn?
  • If seeking both provisional registration and provisional approval, must Form 104 be filed twice?




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