Time-bar on filing returns set, with government-enabled extensions for classes of taxpayers by notification subject to conditions. Imposes a time-bar preventing registered persons from furnishing a return for a tax period after three years from the due date, while empowering the ... Summary
Time-bar on filing returns set, with government-enabled extensions for classes of taxpayers by notification subject to conditions.
Imposes a time-bar preventing registered persons from furnishing a return for a tax period after three years from the due date, while empowering the Government, on the Council's recommendation, to permit filings beyond that period by notification subject to specified conditions and restrictions.
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