Association is formed AND till election will held ad hoc committee will elect to look after management. On the basis of registration order/letter, apply for PAN , open account etc.

Association is formed 

2) builder has to execute deed of apartment with each flat owner 

3) In the case of the first Deed of Apartment the party of the first part shall be either the sole owner or all the owners of the property who has or have executed and registered the Declaration in form “A” and the party of the second part shall be the apartment owner.

Yes . This means the flat owners association has been formed. 

To apply for PAN consult an Income Tax professional. 

Yes, kindly take share certificate from builder and form apartment Association to run the Apartment as per Act.

yes

now the committee has to be elected

for PAN you need to approach a CA

-  Under the Maharashtra Apartment Ownership Act, 1970, an alternative to a cooperative society was introduced ,  which provides for the formation of a condominium.

- Further , the buyers of premises in a condominium are called apartment owners who form an association known as an 'association of apartment owners. 

- Further,  even one person who owns the entire building can form a condominium, provided there are at least 5 apartments in the building.
- Further , the affairs of a condominium are managed by the board of managers, who are elected by the members of the apartment owners association , and the board also elects a president, vice-president, secretary and a treasurer as well. 
- Further, in a Condominium, the owner can give his apartment on lease or leave and license basis without the approval of the board of managers.

1. Yes , it means an association is formed . 

2.  After the registration of the association , you can apply to get the PAN card. 

No for association you need to complete the registration process of the same separately

If certificate issued by the registrar, registration is complete, now election will held to elect committee. Association register at sub registrar office and society at co operative registrar office.

It is responsibility of builder to complete registration of deed of apartment 

If any property consisting of building or buildings is constructed or to be constructed and the apartment takers propose to submit the apartments to the provisions of the Maharashtra Apartment Ownership Act, 1970 by executing Declarations and Deeds of Apartments as required by that Act, then the promoter shall inform the Registrar as defined in the Maharashtra Co-operative Societies Act, 1960, accordingly and in such cases, it shall not be lawful to form any co-operative society or company, and each apartment owner shall be entitled to the exclusive ownership and possession of his apartment as provided in the first mentioned Act.”.

- The builder has to registered the declaration in Form A 

When the association as per your information is already completed then then no further registration process is necessary. 

Due to lockdown it may be slow you need to contact the nearest office of association registration or Dy registrar office for the same

1. IF "Deed of Declaration" of Association is duly registered before the local Sub-Registrar of Sub-Assurances, THEN it is Final & Irrefutable and Association is Registered, for all purposes and nothing more remains to be done, in anyway, whatsoever, without any exceptions.  There is no separate registration required under MAOAct.

2. Apply for PAN card (also possible online) with Index-II of the registration document, which is legally sufficient.

Declarations, Deeds of Apartments and copies of floor plans to be registered.

In all registration offices a book called "Register of Declarations and Deeds of Apartments under the Maharashtra Apartment Ownership Act, 1970" and Index relating thereto shall be kept.

(1) The Declaration and all amendments thereto and the Deed of Apartment in respect of each apartment and the floor plans of the buildings referred to in subsection (2) shall all be registered under the [Registration Act, 1908].

(2) Simultaneously with the registration of the Declaration there shall be filed along with it a set of the floor plans of the building showing the layout, location, apartment numbers and dimensions of the apartments stating the name of the building or that it has no name, and bearing the verified statement of an architect certifying that it is an accurate copy of portions of the plans of the building as filed with and approved by the local authority within whose jurisdiction the building is located. If such plans do not include a verified statement by such architect that such plans fully and accurately depict the layout, location, apartment numbers and dimensions of the apartments as built, there shall be recorded prior to the first conveyance of any apartment, an amendment to the Declaration to which shall be attached a verified statement of an architect certifying that the plans theretofore filed, or being filed simultaneously with such amendment, fully and accurately depict the layout, location, apartment number and dimensions of the apartment as built.

(3) In all registration offices a book called "Register of Declarations and Deeds of Apartments under the Maharashtra Apartment Ownership Act, 1970" and Index relating thereto shall be kept. The book and the Index shall be kept in such form and shall contain such particulars as the State Government may prescribe.

The association is not formed by just registering the deed of declaration, steps to be taken for forming an association under the said act.

Form an association and get it validated from the registrar cooperative Societies office 

The association can be formed under the Maharashtra Apartment Ownership Act, (MAO) 1970. It is mandatory that at the time of the association formation all the owners of the apartments should be present at one place. It is mandatory that 7 or more members who are above 18 years are required to form an association.

These associations can be registered or unregistered. It is always better to have a registered apartment owners association as they can sue or defend any legal action and enjoy all the legal benefits.

• The builder can register the association if all owners give power of attorney for forming an association.
• The builder or the promoter submits the property to the purview of the MAO through the Deed of Declaration.
• The builder sells the property (in parts) and has all the agreements registered.
• The builder or the promoter conveys the respective parts of the properties & share of common areas to each purchaser through the Deed of Apartment.

Henceforth, the builder forms an Apartment Owners’ Association. And in case if the builder hasn’t registered his apartment, the owners can form the association.

Registered deed has been made. The formal handing over the property to the office bearers has to be done.

It is complete the office bearers must take over the charge and then the builder must hand over everything ie the common area etc to the society.

No it is not yet registered.

This requires knowledge of local laws, hence only a local lawyer can answer it.

yes, association is formed  . 

Go to NSDL and fillup the form of New PAN online. Fillup the form and send the filled form along with the Byelaws as prepared by association to enable the department to issue PAN Card.. 

An Association of persons (other than Trusts) or Body of Individuals formed or registered in India shall submit the following documents with PAN application form:

a) Copy of Agreement; or  registratiion deed of apartment 

b) Copy of Certificate of Registration Number issued by Registrar of Co-operative Society or any other Competent Authority. 

Yes registration of this society has been completed by the builder and now on the basis of registration certificate the members of the society can apply for it pan in the name of the society which is the competent authority for this purpose in case there is any dispute through the deputy registrar of societies and chits in case of any dispute and guidance this society has to approach to the deputy registrar of societies

Yes. He must have been registered the society at registrar of societies.

You need to apply for PAN at income tax department.

1. Yes association is formed.

2. For pan card of your association you need to approach some professional who can help you get pan card for your association.