Annual return filing extension granted due to delayed electronic system, permitting affected taxpayers additional time to submit returns. An Explanation was inserted after sub-section (2) of section 44 declaring that the annual return for the specified period shall be furnished on or before a later specified date, thereby extending the statutory furnishing deadline to accommodate delay in the electronic filing system.
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.
Annual return filing extension granted due to delayed electronic system, permitting affected taxpayers additional time to submit returns.
An Explanation was inserted after sub-section (2) of section 44 declaring that the annual return for the specified period shall be furnished on or before a later specified date, thereby extending the statutory furnishing deadline to accommodate delay in the electronic filing system.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.