Rule 3
Application To Be Submitted For Exemption Of Tax
(1) Any organization entitled to enjoy tax exemption pursuant to Clause (s) of Section 2 of the Act shall submit an application, accompanied by the following details, to the Department for the exemption of tax: –
(a) In the case of an organization required to be registered pursuant to the prevailing law, a duplicate copy of the registration certificate,
(b) A copy of the statute of the organization,
(c) Where the permanent account number has been obtained, a copy of such certificate, and
(d) A duplicate copy of an audit report, if any.
(2) Upon conducting necessary examination as to the application for tax exemption submitted pursuant to Sub-rule (1), the Department shall register such organization as an organization entitled to enjoy tax exemption and issue a certificate.
(3) Notwithstanding anything contained in Sub-rules (1) and (2), the Department may specify any entity falling within the organization entitled to enjoy tax exemption so as they may not be required to be
registered.
(a) In the case of an organization required to be registered pursuant to the prevailing law, a duplicate copy of the registration certificate,
(b) A copy of the statute of the organization,
(c) Where the permanent account number has been obtained, a copy of such certificate, and
(d) A duplicate copy of an audit report, if any.
(2) Upon conducting necessary examination as to the application for tax exemption submitted pursuant to Sub-rule (1), the Department shall register such organization as an organization entitled to enjoy tax exemption and issue a certificate.
(3) Notwithstanding anything contained in Sub-rules (1) and (2), the Department may specify any entity falling within the organization entitled to enjoy tax exemption so as they may not be required to be
registered.