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        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.

        <h1>Change in tax period intimation: filing in Form DVAT-55 time extended for the 2012-13 tax year.</h1> Under authority of Rule 49A, the Commissioner extended by thirty days the time prescribed in sub rule (4) of Rule 26 for furnishing intimation of a change in tax period in Form DVAT 55 in accordance with sub rules (1) and (3) of Rule 26, the extension applying to the 2012-13 tax year.

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