Annual return filing deadlines extended for past transitional periods due to technical difficulties, allowing delayed electronic submission. The Order substitutes the Explanation to section 44 to address electronic filing problems by prescribing extended deadlines for the annual return for two transitional periods, permitting registered persons (subject to the exclusions in the provision) to furnish the annual return within the newly specified timeframes under the Removal of Difficulties power.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing deadlines extended for past transitional periods due to technical difficulties, allowing delayed electronic submission.
The Order substitutes the Explanation to section 44 to address electronic filing problems by prescribing extended deadlines for the annual return for two transitional periods, permitting registered persons (subject to the exclusions in the provision) to furnish the annual return within the newly specified timeframes under the Removal of Difficulties power.
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