Change in tax period intimation: filing in Form DVAT-55 time extended for the 2012-13 tax year. 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.