Annual Financial Information Statement requirement mandates assessees to file yearly returns by the prescribed deadline; exemptions may be notified. Every assessee must submit an Annual Financial Information Statement for the preceding financial year in the form specified by Board notification to the Superintendent of Central Excise by the 30th day of November of the succeeding year; the Central Government may, by notification and subject to conditions or limitations, exempt specified assessees or classes of assessees from this filing requirement.
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 Financial Information Statement requirement mandates assessees to file yearly returns by the prescribed deadline; exemptions may be notified.
Every assessee must submit an Annual Financial Information Statement for the preceding financial year in the form specified by Board notification to the Superintendent of Central Excise by the 30th day of November of the succeeding year; the Central Government may, by notification and subject to conditions or limitations, exempt specified assessees or classes of assessees from this filing requirement.
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