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.
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 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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