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Processing of refund claims extended for electronically filed returns, permitting time-barred refunds to be processed under prior conditions. The Board has directed that validly filed electronic returns with refund claims that had become time-barred under the second proviso to subsection (1) of Section 143 should be processed despite the prescribed limitation, subject to the previously specified conditions and exceptions; this partial modification retains all other conditions of the earlier orders unchanged.
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Processing of refund claims extended for electronically filed returns, permitting time-barred refunds to be processed under prior conditions.
The Board has directed that validly filed electronic returns with refund claims that had become time-barred under the second proviso to subsection (1) of Section 143 should be processed despite the prescribed limitation, subject to the previously specified conditions and exceptions; this partial modification retains all other conditions of the earlier orders unchanged.
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