Extension of filing deadlines: Commissioner may notify extensions for TCS monthly and annual statements; local tax commissioners' notices deemed effective. Amendments authorize the Commissioner to extend, by notification and for reasons recorded in writing, the time limits for furnishing monthly and annual ... Summary
Extension of filing deadlines: Commissioner may notify extensions for TCS monthly and annual statements; local tax commissioners' notices deemed effective.
Amendments authorize the Commissioner to extend, by notification and for reasons recorded in writing, the time limits for furnishing monthly and annual statements by persons collecting tax at source for specified classes of registered persons; any extension notified by a State tax Commissioner or a Union territory tax Commissioner is deemed to be notified by the Commissioner.
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