Annual return deadline extended due to delayed electronic filing, allowing registered persons additional time to furnish returns. Extension of the annual return filing deadline is declared by inserting an Explanation into the annual return provision to allow returns for the transitional period to be furnished by a later specified date owing to delayed availability of the electronic filing system; the Order exercises the statutory power to remove difficulties to address the technical impediment and clarify compliance obligations for registered persons.
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 extended due to delayed electronic filing, allowing registered persons additional time to furnish returns.
Extension of the annual return filing deadline is declared by inserting an Explanation into the annual return provision to allow returns for the transitional period to be furnished by a later specified date owing to delayed availability of the electronic filing system; the Order exercises the statutory power to remove difficulties to address the technical impediment and clarify compliance obligations for registered persons.
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