RULE 296 INCOME-TAX RULES 2026
Application for recognition.
296. (1) An application for recognition shall be made by the employer maintaining a provident fund, for which recognition is sought and shall be accompanied by the following documents: —
| (a) | a copy of the original trust deed if any; and | |
| (b) | a copy of the rules of the fund. |
(2) The application referred to in sub-rule (1) shall be submitted through the Assessing Officer of:—
| (a) | the area in which the accounts of the fund are kept; or | |
| (b) | if the accounts are kept outside India the area in which the local headquarters of the employer are situated. |
(3) The application shall be furnished in Form No. 186 and shall be verified in the manner specified therein.
(4) A fund which has been granted recognition on or before 31st March, 2006 and has not applied for recognition thereafter shall make a fresh application in Form No. 186 through the Assessing Officer referred to in sub-rule (2).