Order under section 9(2)(a) of the Gift-tax Act, 1958--Extension of due date for filing the return of gifts for the assessment year 1990-91 in certain cases
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Extension of filing deadline for gift-tax returns; interest and penalty waived if revised returns or disclosures filed by specified deadline. The Board extended the filing date for returns of gifts for assessment year 1990-91 for assessees who made gifts during 20 March 1990 to 31 March 1990 and waived interest for late filing up to 30 June 1991. Assessees who previously filed returns omitting such gifts may avoid penalty by filing revised returns disclosing all gifts by 30 June 1991, or where assessment is completed, by furnishing written particulars to the Assessing Officer by 30 June 1991.
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 deadline for gift-tax returns; interest and penalty waived if revised returns or disclosures filed by specified deadline.
The Board extended the filing date for returns of gifts for assessment year 1990-91 for assessees who made gifts during 20 March 1990 to 31 March 1990 and waived interest for late filing up to 30 June 1991. Assessees who previously filed returns omitting such gifts may avoid penalty by filing revised returns disclosing all gifts by 30 June 1991, or where assessment is completed, by furnishing written particulars to the Assessing Officer by 30 June 1991.
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