Time-bar on correction statements limits late filings beyond the statutory period, curtailing ability to file corrections after the permitted window. The amendment inserts a proviso disallowing any correction statement delivered after the expiry of six years from the end of the financial year in which ... Summary
Time-bar on correction statements limits late filings beyond the statutory period, curtailing ability to file corrections after the permitted window.
The amendment inserts a proviso disallowing any correction statement delivered after the expiry of six years from the end of the financial year in which the original statement was required to be delivered, thereby creating a definitive outer time limit for filing corrections under the statement-filing provision.
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