Section 18, Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [S1G-V85]

18. Registration of grantees.—(1) Every grantee shall, within sixty days from the commencement of this Act or, where such person begins the receipt of grants after such commencement, within sixty days from the date of such beginning, make an application for registration to the Comptroller and Auditor-General in Form GFR 12-A, accompanied by a fee of nil rupees. (2) The Comptroller and Auditor-General shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No grantee shall carry on the receipt of grants unless registered under this section.