Time-bar on filing returns set, with government-enabled extensions for classes of taxpayers by notification subject to conditions. Imposes a time-bar preventing registered persons from furnishing a return for a tax period after three years from the due date, while empowering the Government, on the Council's recommendation, to permit filings beyond that period by notification subject to specified conditions and restrictions.
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.
Time-bar on filing returns set, with government-enabled extensions for classes of taxpayers by notification subject to conditions.
Imposes a time-bar preventing registered persons from furnishing a return for a tax period after three years from the due date, while empowering the Government, on the Council's recommendation, to permit filings beyond that period by notification subject to specified conditions and restrictions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.