Extension of notification power under section 115WE allows continued modification of return-processing provisions to implement the scheme. Amendment extends the temporal limit on the Central Government's power under section 115WE, sub-section (1B), allowing continued notifications that certain provisions relating to processing of returns shall not apply or shall apply with specified exceptions, modifications and adaptations to give effect to the scheme under sub-section (1A); the change operates retrospectively from 1st April, 2010.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of notification power under section 115WE allows continued modification of return-processing provisions to implement the scheme.
Amendment extends the temporal limit on the Central Government's power under section 115WE, sub-section (1B), allowing continued notifications that certain provisions relating to processing of returns shall not apply or shall apply with specified exceptions, modifications and adaptations to give effect to the scheme under sub-section (1A); the change operates retrospectively from 1st April, 2010.
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