Working notes
- What to check: Calendar certificate expiry and renewal well before the six-month statutory filing window closes.
Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026
Deals with validity of the registration certificate and must be read with section 12/16 and the current renewal framework.
Finin2min summary — explanatory text. The official Act, Rules, Regulations and notifications control if there is any difference. Educational and research resource, not legal, regulatory, tax or investment advice; verify the instrument in force on the relevant date.