Extension of notification power: deadline for issuing directions on processing of returns extended and made retrospectively effective.

The Bill amends sub section (1B) of section 143 to replace the terminal date previously barring issuance of notifications concerning processing of returns, extending that deadline from 31 March 2009 to 31 March 2010, and specifies that the amendment operates retrospectively from 1 April 2009; the provision preserves the Central Government's power to exclude or modify application of processing provisions by notification to implement the scheme under sub section (1A).

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