Annual return deadline extension shifts filing date under section 44, permitting delayed electronic submission for affected registered persons. Postpones the statutory deadline in the Explanation to section 44 for furnishing the annual return electronically by substituting the earlier prescribed date with a later date, thereby extending the filing timeline for registered persons required to file electronically and not falling within the enumerated exceptions.
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 deadline extension shifts filing date under section 44, permitting delayed electronic submission for affected registered persons.
Postpones the statutory deadline in the Explanation to section 44 for furnishing the annual return electronically by substituting the earlier prescribed date with a later date, thereby extending the filing timeline for registered persons required to file electronically and not falling within the enumerated exceptions.
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