Casual taxable person registration is valid for:
A1 month renewable
BPeriod specified in application or 90 days, whichever earlier (extendable by 90 days)
C180 days
DPermanent
Answer & Solution
Correct answer: B. Period specified in application or 90 days, whichever earlier (extendable by 90 days)
1. Sec 27(1) — CTP/NRTP certificate valid for the period specified in the application or 90 days from the effective date, whichever is earlier.
2. Proper officer can extend by a further 90 days (Sec 27(1) proviso).
3. Advance deposit of estimated tax must be made (Sec 27(2)).
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 27(1)_
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