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.
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 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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
