Processing of returns time-limit extended to preserve notification power and broaden research association references affecting exemptions. The amendment extends the deadline for the Central Government to issue notifications modifying or disapplying provisions on the processing of returns, retrospectively preserving its power for an additional year. It also replaces references to scientific research associations with research associations in the proviso governing intimation of contraventions and conditions for withdrawal of exemption under section 10, thereby covering associations undertaking social science or statistical research for the specified assessment period.
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Provisions expressly mentioned in the judgment/order text.
Processing of returns time-limit extended to preserve notification power and broaden research association references affecting exemptions.
The amendment extends the deadline for the Central Government to issue notifications modifying or disapplying provisions on the processing of returns, retrospectively preserving its power for an additional year. It also replaces references to scientific research associations with research associations in the proviso governing intimation of contraventions and conditions for withdrawal of exemption under section 10, thereby covering associations undertaking social science or statistical research for the specified assessment period.
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